Tax examinations abroad: representatives may interview and attend foreign tax examinations with consent and domestic conditions.

The requested Party may allow representatives of the requesting Party's competent authority to interview individuals and examine records with prior written consent and subject to domestic law, with notification of time and place; it may also allow their presence during appropriate parts of a tax examination, provided the conducting authority notifies time, place, designated official, and required procedures or conditions, while all decisions about the conduct of the examination are made by the Party conducting it.

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