Tax examinations abroad allow foreign tax representatives to interview individuals and attend examinations with consent. Tax examinations abroad allow representatives of a requesting competent authority to enter the requested State, interview individuals, and be present during tax examinations with prior written consent and subject to the requested State's domestic law and procedural requirements. The requested State must be notified of intended meetings and, if presence is permitted during examinations, the conducting authority must provide timely details on timing, location, designated officials, and required procedures, while retaining all decision-making authority over the conduct of the examination.