Common use of Tax Examinations Abroad Clause in Contracts

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. 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-first- mentioned Party of the time and place of the meeting with the individuals concerned.

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 for the written consent of the persons concernedpurposes mentioned in paragraph 2. 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. 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-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. 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 for the written consent of the persons concernedpurposes mentioned in paragraph 2. 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. A Contracting Party may allow allow, to the extent permitted under its domestic laws, 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. A Contracting Party may may, in accordance with its domestic laws, following receipt of notice of a reasonable time from the applicant Party, 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. 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. 1 A Contracting Party may allow representatives of the competent authority of the other Contracting Party to enter the territory of the first-first mentioned Party 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 second-mentioned Party shall notify the competent authority of the first-first mentioned Party of the time and place of the intended meeting with the individuals concerned.

Tax Examinations Abroad. 1. A Contracting Party may may, in accordance with its internal laws, 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. 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-first- mentioned Party of the time and place of the meeting with the individuals concerned.

Tax Examinations Abroad. 1. A Contracting Party may allow allow, to the extent permitted under its domestic laws, representatives of the competent authority of the other Contracting Party to enter the its 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. 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 firstmentioned Party of the time and place of the meeting with the individuals concernedcon- cerned.

Tax Examinations Abroad. 1. A Contracting Party may allow allow, to the extent permitted under its domestic laws, representatives of the competent authority of the other Contracting Party to enter the territory of the first-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. 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 secondfirst-mentioned Party shall shall, after consultation with the persons concerned, notify the competent authority of the firstsecond-mentioned Party of the time and place of the meeting with the individuals concerned.

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 firstmentioned Party of the time and place of the meeting with the individuals concerned.

Tax Examinations Abroad. 1. A Contracting Party may (in accordance with its internal laws in the case of Macao) allow representatives of the competent authority of the other Contracting Party to enter the territory jurisdiction 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. A Contracting Party may allow representatives of the competent authority of the other Contracting Party to enter the territory of the first-mentioned Contracting Party to interview individuals and examine records with the written consent of the persons concerned. The competent authority of the second-mentioned Contracting 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. 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. A Contracting Party may allow representatives of the competent authority of the other Contracting Party to enter the territory of the first-mentioned Contracting Party to interview individuals and examine records with the written consent of the persons concerned. The competent authority of the second-second- mentioned Contracting Party shall notify the competent authority of the first-first- mentioned Party of the time and place of the meeting with the individuals concerned.

Tax Examinations Abroad. 1. A Contracting Party may may, to the extent permitted under its domestic laws, following reasonable notice from the applicant Party, allow representatives of the competent authority of the other Contracting applicant Party to enter the territory of the first-mentioned requested Party to interview individuals and examine records with the written consent of the persons concerned. The competent authority of the second-mentioned requested Party shall notify the competent authority of the first-mentioned applicant Party of the time and place of the meeting with the individuals concerned.

Tax Examinations Abroad. (1. A ) The requested Contracting Party may allow allow, to the extent permitted under its law, representatives of the competent authority of the other applicant Contracting Party to enter the territory of the first-mentioned requested Contracting Party to interview individuals and examine records with the prior written consent of the persons concerned. The competent authority of the second-mentioned applicant Contracting Party shall notify the competent authority of the first-mentioned requested Contracting Party of the time and place of the meeting with the individuals concerned.

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 Contracting Party to interview individuals and examine records with the written consent of the persons concerned. The competent authority of the second-mentioned Contracting Party shall notify the competent authority of the first-mentioned Contracting Party of the time and place of the meeting with the individuals concerned.

Tax Examinations Abroad. 1. A Contracting Party may allow representatives re- presentatives 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 aut- hority 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. 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 prior written consent of the persons concerned. The competent authority of the second-mentioned Party shall notify the competent authority of the first-first- mentioned Party of the time and place of the meeting with the individuals concerned.

Tax Examinations Abroad. 1. A Contracting Party may may, in accordance with its domestic laws, following receipt of notice from the Requesting Party, 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 prior 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. A Contracting Party may allow representatives of the competent authority of the other Contracting Party to enter the territory of the first-mentioned Party Party, to the extent permitted under its laws, to interview individuals and examine records with the prior written consent of the persons concernedconcemed. 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 concernedconcemed.

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-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. A Contracting Party may allow representatives of the competent authority of the other Contracting Party to enter the territory of the firstfirst-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 firstfirst-mentioned Party of the time and place of the meeting with the individuals concerned.

Tax Examinations Abroad. 1. A Contracting Party may may, in accordance with its domestic laws, allow representatives of the competent authority of the other Contracting Party to enter the territory of the first-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. A Contracting Party may may, in accordance with its domestic laws, following receipt of noticc from the Requesting Party, allow representatives of the competent authority autbority of the other otber Contracting Party to enter the territory of the first-mentioned Party to interview individuals and examine records with the prior written consent of the persons concerned. The competent authority of the second-mentioned Party shall notify the competent authority of the first-first- mentioned Party of the ofthe time and place of the ofthe meeting with the individuals concerned.

Tax Examinations Abroad. 1. A Contracting Party may allow allow, to the extent permitted under its domestic laws, representatives of the competent authority of the other Contracting Party to enter the territory of the first-mentioned Contracting Party to interview individuals and examine records with the written consent of the persons concerned. The competent authority of the second-mentioned Contracting Party shall notify the competent authority of the first-mentioned Contracting Party of the time and place of the meeting with the individuals concerned.

Tax Examinations Abroad. 1. A Contracting Party may allow representatives represen- tatives of the competent authority of the other Contracting Party to enter the territory of the first-mentioned Party to interview individuals in- dividuals and examine records with the written writ- ten consent of the persons concerned. The competent authority of the second-second- mentioned Party shall notify the competent authority of the first-mentioned Party of the time and place of the meeting with the individuals indi- viduals concerned.

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-first• mentioned Party of the time and place of the meeting with the individuals concerned.

Tax Examinations Abroad. 1. A Contracting Party may allow representatives repre- sentatives 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. A By reasonable notice given in advance, a Contracting Party may request that the other Contracting Party to allow representatives of the competent authority of the other Contracting first-mentioned Party to enter the territory of the first-second- mentioned Party Party, to interview individuals and examine records with the prior written consent of the individuals or other persons concerned. The competent authority of the secondseconed-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. A Contracting Party may allow representatives of the competent authority of the other Contracting Party to enter the territory of the first-mentioned Contracting Party to interview individuals and examine records with the written consent of the persons concerned. The competent authority of the second-second- mentioned Contracting Party shall notify the competent authority of the first-first- mentioned Contracting Party of the time and place of the meeting with the individuals concerned.

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 indi- viduals and examine records with the written consent of the persons concerned. The competent Compe- tent authority of the second-mentioned Party shall notify the competent authority of the first-first- mentioned Party of the time and place of the meeting with the individuals concerned.

Tax Examinations Abroad. 1. A Contracting Party may may, in accordance with its domestic laws, 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. A Contracting Party may allow allow, to the extent permitted under its domestic laws, representatives of the competent authority of the other Contracting Party to enter the its 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-first- mentioned Party of the time and place of the meeting with the individuals concerned.

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.The

Tax Examinations Abroad. 1. A At the request of the competent authority of one Contracting Party may allow representatives of Party, the competent authority of the other Contracting Party may allow, to enter the territory extent permitted under its domestic laws, representatives 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 to be present at the appropriate part of a tax examination in the time and place of the meeting with the individuals concernedsecond-mentioned Party.

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 prior written consent of the persons concernedconcerned if this consent is required by the domestic law of the first-mentioned Contracting Party. 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. A Contracting Party may allow representatives of the competent authority of the other Contracting Party to enter the territory of the first-first- mentioned Party to interview individuals and examine records with the written consent of the persons concerned. The competent authority of the second-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. A By reasonable notice given in advance, a Contracting Party may request that the other Contracting Party to allow representatives of the competent authority of the other Contracting first-mentioned Party to enter the territory of the firstsecond-mentioned Party Party, to interview individuals and examine records with the prior written consent of the individuals or other 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. A Contracting Party may allow allow, to the extent permitted under its domestic laws, 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-first- mentioned Party of the time and place of the meeting with the individuals concerned.

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 Party, to the extent permitted under its laws, to interview individuals and examine records with the prior 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. A Contracting Party may allow representatives of the competent authority of the other Contracting Party to enter the territory of the first-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. A Contracting Party may allow allow, to the extent permitted under its domestic laws, 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-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.