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🚀 New: Section-Wise Filter ✕

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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Tax examinations abroad permit access and presence during foreign tax probes, subject to local law, notice and consent.</h1> Permitted procedures allow a requesting State's competent authority to seek entry into the requested State to interview individuals and examine records with prior written consent, subject to reasonable notice and the requested State's laws; the requested State must notify the applicant State of meeting time and place. The requested State may also permit applicant State representatives to be present during parts of a tax examination, and if so must notify the applicant State of the examination time, place, designated official, and required procedures and conditions, while retaining authority over examination conduct.

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