Common use of Tax Examinations Abroad Clause in Contracts

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 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 A Contracting State may allow allow, to the extent permitted under its domestic laws, 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 A Contracting State may allow representatives of the competent authority of the other Contracting State to enter the territory of the first-first- mentioned State to interview individuals and examine records with the written consent of the persons concerned. The competent authority of the second-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.