Tax examination abroad: requesting State representatives may interview and inspect with consent, subject to domestic law and notice. Article 6 authorises, subject to domestic law and the prior written consent of individuals concerned, allowing representatives of the requesting State to ... Summary
Tax examination abroad: requesting State representatives may interview and inspect with consent, subject to domestic law and notice.
Article 6 authorises, subject to domestic law and the prior written consent of individuals concerned, allowing representatives of the requesting State to enter the requested State after reasonable notice to interview individuals and examine records; it also permits presence of requesting State representatives during parts of domestic tax examinations, with the requested State notifying time, place, designated examiner and applicable procedures, while retaining all decision making authority over the conduct of the examination.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.