Common use of Tax Examinations Abroad Clause in Contracts

Tax Examinations Abroad. 1. A Party may allow representatives of the competent authority of the other 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 1 The Requested Party may may, to the extent permitted under its domestic laws, allow representatives of the competent authority of the other Requesting 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 Requesting Party shall notify the competent authority of the first-mentioned Requested Party of the time and place of the meeting with the individuals concerned.

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