Tax Examinations Abroad Sample Clauses

Tax Examinations Abroad. 1. A Contracting Party may allow representatives of the competent authority of the other Contracting Party to enter the territory of the first-mentioned Party to interview individuals and examine records with the written consent of the persons concerned. The competent authority of the second-mentioned Party shall notify the competent authority of the first-mentioned Party of the time and place of the meeting with the individuals concerned.
Tax Examinations Abroad. 1. With reasonable notice, the requesting Party may request that the requested Party allow representatives of the competent authority of the requesting Party to enter the territory of the requested Party, to the extent permitted under its domestic laws, to interview individuals and examine records with the prior written consent of the individuals or other persons concerned. The competent authority of the requesting Party shall notify the competent authority of the requested Party of the time and place of the intended meeting with the individuals concerned.
Tax Examinations Abroad. 1 A Contracting State may allow representatives of the competent authority of the other Contracting State to enter the territory of the first-mentioned State to interview individuals and examine records with the written consent of the persons concerned. The competent authority of the second-mentioned State shall notify the competent authority of the first-mentioned State of the time and place of the meeting with the individuals concerned.
Tax Examinations Abroad. 1. At the request of the competent authority of the Applicant Party, the competent authority of the Requested Party may allow representatives of the competent authority of the Applicant Party to be present at the appropriate part of a tax examination in the Requested Party.
Tax Examinations Abroad. 1. Representatives of the competent authority of a Party may enter the territory of the other Party, to the extent permitted under that other Party’s domestic laws and may, subject to previous agreement of the persons concerned, interview individuals and examine records. The competent authority of the first-mentioned Party shall give reasonable notice of the time and place of the meeting or examination to the competent authority of the other Party.
Tax Examinations Abroad. It is understood that co-operation between both Contracting States includes tax examinations abroad within the following framework:
Tax Examinations Abroad. A Party may allow representatives of the other Party to enter the territory of the first-mentioned Party to interview persons and examine and copy their books and records, but only after obtaining the consent of those persons. The competent authority of the first-mentioned Party may be present or represented, if desired.
Tax Examinations Abroad. 1. At the request of the competent authority of the requesting Party, the competent authority of the requested Party may permit representatives of the competent authority of the requesting Party to attend a tax examination in the territory of the requested Party to the extent permitted under its domestic laws.
Tax Examinations Abroad. Paragraph 1