Tax Examinations Abroad. 1 A Contracting Party may, to the extent allowable under its domestic laws,, following reasonable notice of not less than fourteen days, 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 5 contracts
Tax Examinations Abroad. 1 A Contracting Party may, to the extent allowable under its domestic laws,, following reasonable notice of not less than fourteen days, 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: Agreement, Agreement, www.aph.gov.au
