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.
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: 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.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
