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of <h1>Article 6 of DTAA: Procedures for International Tax Examinations and Representative Participation, Subject to Domestic Laws</h1> Article 6 of the Double Taxation Avoidance Agreement (DTAA) between the British Virgin Islands and another party outlines procedures for tax examinations abroad. The Requested Party may allow representatives from the Requesting Party to enter its territory to interview individuals and examine records, provided there is prior written consent from those involved and reasonable notice is given. The Requested Party may also permit representatives from the Requesting Party to attend tax examinations, subject to its domestic laws. The Requested Party will notify the Requesting Party of examination details, and all examination decisions will be governed by the domestic laws of the Requested Party.
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