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of <h1>DTAA Article 9: Allocation of Assistance Costs Between Parties; Extraordinary Costs Over $500 Borne by Requesting Party</h1> Article 9 of the Double Tax Avoidance Agreement (DTAA) between Saint Kitts and Nevis outlines the allocation of costs for assistance between contracting parties. Ordinary costs, such as internal administration and minor external expenses, are borne by the Requested Party. Extraordinary costs exceeding USD 500 are borne by the Requesting Party, unless agreed otherwise. Extraordinary costs include third-party fees for document copying, interpreter fees, document conveyance, litigation costs, and costs for obtaining depositions or testimony. Competent authorities must consult in advance if extraordinary costs are likely to exceed USD 500 and periodically regarding the article.
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