TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Article 28A of DTAA: Procedures for Cross-Border Tax Examinations and Authority Roles Explained</h1> Article 28A of the Double Tax Avoidance Agreement (DTAA) between two Contracting States outlines the procedures for tax examinations conducted abroad. The competent authority of a requesting State may request the authority of the requested State to allow its representatives to enter the requested State's territory to interview individuals and examine records, subject to prior written consent. Additionally, the requested State may permit representatives from the requesting State to be present during tax examinations. The requested State retains control over the examination process, including decisions regarding its conduct, and must inform the requesting State of examination details.
TaxTMI 
TaxTMI 
