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of <h1>Saint Kitts and Nevis DTAA Article 6: Procedures for Foreign Tax Examinations Require Consent and Notification</h1> Article 6 of the Double Tax Avoidance Agreement (DTAA) between Saint Kitts and Nevis outlines procedures for tax examinations abroad. It allows representatives from the requesting Party's competent authority to enter the requested Party's territory to interview individuals and examine records, provided domestic laws permit and prior written consent is obtained. The requesting Party must notify the requested Party of the meeting details. Additionally, representatives may attend tax examinations in the requested Party, with prior notification of examination details. The requested Party retains decision-making authority over the examination's conduct.
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