Tax Examinations Abroad: consent-based interviews and cross-border attendance permitted, with notification and conducting authority retaining control. Tax Examinations Abroad allow representatives of a contracting Party's competent authority to enter another Party's territory to interview individuals and ... Summary
Tax Examinations Abroad: consent-based interviews and cross-border attendance permitted, with notification and conducting authority retaining control.
Tax Examinations Abroad allow representatives of a contracting Party's competent authority to enter another Party's territory to interview individuals and examine records with written consent, subject to notification to the host authority. Representatives may be present at parts of domestic tax examinations upon request; when permitted the host authority must notify the requesting authority of time, place, designated examiner and required procedures or conditions, and retains decision-making authority over the conduct of the examination.
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