Tax Examinations Abroad: foreign authorities may interview individuals and inspect records with consent, subject to domestic law. Article 6 permits representatives of a requesting Party to enter the requested Party to interview individuals and examine records with prior written ... Summary
Tax Examinations Abroad: foreign authorities may interview individuals and inspect records with consent, subject to domestic law.
Article 6 permits representatives of a requesting Party to enter the requested Party to interview individuals and examine records with prior written consent and subject to the requested Party's domestic law, and allows those representatives to be present during parts of a tax examination, provided the requested Party notifies time, place, designated officials and required procedures; conduct decisions rest with the Party conducting the examination.
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