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    <description>Article 9 allocates costs for tax information exchange: the requested Party bears ordinary costs (internal administration, minor external costs and overheads) unless otherwise agreed; the requesting Party bears extraordinary costs that exceed the prescribed threshold, after advance consultation by the competent authorities. Examples of extraordinary costs include third party copying fees, interpreter or translator fees, document transmission costs, litigation costs related to a request, and costs for obtaining depositions or testimony.</description>
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