Tax examinations abroad: interviews and presence allowed subject to consent, notification, and host-state procedural control. Article 6 permits representatives of a requesting Party's competent authority to enter the requested Party's territory, subject to domestic law and prior ... Summary
Tax examinations abroad: interviews and presence allowed subject to consent, notification, and host-state procedural control.
Article 6 permits representatives of a requesting Party's competent authority to enter the requested Party's territory, subject to domestic law and prior written consent of individuals, to interview and examine records, and allows representatives to be present at parts of tax examinations; the conducting Party must notify the requesting Party of time, place, designated official, and required procedures or conditions, while retaining all decisions concerning the conduct of the examination.
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