Tax examinations abroad: permitting foreign tax authorities to interview individuals and attend examinations subject to domestic law. Article 6 permits, at the requesting Party's request, entry of its representatives into the requested Party to interview individuals and examine records with prior written consent and subject to domestic law; it also allows presence of requesting representatives at tax examinations if agreed, with the requested Party notifying time, place, designated examiner and procedural conditions, and retaining exclusive authority to control 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: permitting foreign tax authorities to interview individuals and attend examinations subject to domestic law.
Article 6 permits, at the requesting Party's request, entry of its representatives into the requested Party to interview individuals and examine records with prior written consent and subject to domestic law; it also allows presence of requesting representatives at tax examinations if agreed, with the requested Party notifying time, place, designated examiner and procedural conditions, and retaining exclusive authority to control the conduct of the examination.
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