Tax Examinations Abroad: foreign representatives may attend interviews and examinations subject to domestic law, notice and consent. Provisions allow representatives of a Requesting Party to enter the Requested Party to interview individuals and examine records only as permitted by the Requested Party's domestic law, with reasonable notice and prior written consent of the persons concerned. The Requested Party may, in accordance with its laws, permit presence at tax examinations and must notify the Requesting Party of time, place, authorised examiner and required procedures; conduct and operational decisions remain governed by the Requested Party's domestic law.
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 representatives may attend interviews and examinations subject to domestic law, notice and consent.
Provisions allow representatives of a Requesting Party to enter the Requested Party to interview individuals and examine records only as permitted by the Requested Party's domestic law, with reasonable notice and prior written consent of the persons concerned. The Requested Party may, in accordance with its laws, permit presence at tax examinations and must notify the Requesting Party of time, place, authorised examiner and required procedures; conduct and operational decisions remain governed by the Requested Party's domestic law.
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