Tax examination access: cross-border interviews and presence allowed with consent and notification, subject to domestic law and procedures. Article 6 allows representatives of a requesting Party to enter the requested Party to interview individuals and examine records with prior written consent and as permitted by domestic law, and to be present during parts of tax examinations provided the requested Party is notified of time, place, designated officials, and required procedures and conditions, while the conducting Party retains decision-making authority over 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 examination access: cross-border interviews and presence allowed with consent and notification, subject to domestic law and procedures.
Article 6 allows representatives of a requesting Party to enter the requested Party to interview individuals and examine records with prior written consent and as permitted by domestic law, and to be present during parts of tax examinations provided the requested Party is notified of time, place, designated officials, and required procedures and conditions, while the conducting Party retains decision-making authority over the examination.
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