Tax examinations abroad: visiting tax officials may interview individuals and attend examinations with consent and host notification. Article 6 permits representatives of a requesting Party's competent authority to enter the requested Party to interview individuals and examine records ... Summary
Tax examinations abroad: visiting tax officials may interview individuals and attend examinations with consent and host notification.
Article 6 permits representatives of a requesting Party's competent authority to enter the requested Party to interview individuals and examine records with prior written consent and subject to the requested Party's domestic law, with notification of time and place. It also permits visiting representatives to be present during appropriate parts of a tax examination, provided the requested Party notifies the requesting Party of the examination's time, place, designated official, and required procedures, while the requested Party retains authority over the conduct of the examination.
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