Tax examinations abroad: foreign officials may interview taxpayers and attend audits abroad subject to host consent and conditions. Representatives of a requesting Party may enter the requested Party to interview individuals and examine records with the requested Party's domestic law and the prior written consent of the individuals; the requesting Party must notify the requested Party of meeting time and place. Representatives may also be present at appropriate parts of a tax examination, after the requested Party notifies the time, place, designated official and procedural conditions; all decisions concerning the conduct of the examination are made by the Party conducting it.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax examinations abroad: foreign officials may interview taxpayers and attend audits abroad subject to host consent and conditions.
Representatives of a requesting Party may enter the requested Party to interview individuals and examine records with the requested Party's domestic law and the prior written consent of the individuals; the requesting Party must notify the requested Party of meeting time and place. Representatives may also be present at appropriate parts of a tax examination, after the requested Party notifies the time, place, designated official and procedural conditions; all decisions concerning the conduct of the examination are made by the Party conducting it.
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