Tax Examinations Abroad. 1. A Contracting Party 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.
Appears in 4 contracts
Samples: treasury.gov.au, www.oecd.org, www.aph.gov.au
Tax Examinations Abroad. 1. A Contracting Party may, in accordance with its internal laws, 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 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 intended meeting with the individuals concerned.
Appears in 2 contracts
Samples: South African Revenue, www.sars.gov.za
Tax Examinations Abroad. 1. A Contracting Party may, in accordance with its internal laws, 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 domestic laws, 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.
Appears in 2 contracts
Samples: South African Revenue, www.sars.gov.za
