Common use of Tax Examinations Abroad Clause in Contracts

Tax Examinations Abroad. 1. The requested Party may allow representatives of the competent authority of the applicant Party to enter the territory of the requested Party to interview individuals and examine records with the prior written consent of the persons concerned. The competent authority of the applicant Party shall notify the competent authority of the requested Party of the time and place of the meeting with the individuals concerned. 2. At the request of the competent authority of the applicant Party, the competent authority of the requested Party may allow representatives of the competent authority of the applicant Party to be present at the appropriate part of a tax examination in the territory of the requested Party. 3. If the request referred to in paragraph 2 is acceded to, the competent authority of the requested Party conducting the examination shall, as soon as possible, notify the competent authority of the applicant Party about the time and place of the examination, the authority or official designated to carry out the examination and the procedures and conditions required by the requested Party for the conduct of the examination. All decisions with respect to the conduct of the tax examination shall be made by the requested Party conducting the examination.

Tax Examinations Abroad. 1. The A requested Party may may, in accordance with its internal laws, allow representatives of the competent authority of the applicant requesting Party to enter the territory of the requested Party its jurisdiction to interview individuals and examine records with the prior written consent of the persons concerned. The competent authority of the applicant requesting Party shall notify the competent authority of the requested Party of the time and place of the meeting with the individuals concerned. 2. At the request of the competent authority of the applicant requesting Party, the competent authority of the requested Party may allow representatives of the competent authority of the applicant requesting Party to be present at the appropriate part of a tax examination in the territory of the requested Partyits jurisdiction. 3. If the request referred to in paragraph 2 is acceded to, the competent authority of the requested Party conducting the examination shall, as soon as possible, notify the competent authority of the applicant requesting Party about the time and place of the examination, the authority or official designated to carry out the examination and the procedures and conditions required by the requested Party for the conduct of the examination. All decisions with respect to the conduct of the tax examination shall be made by the requested Party conducting the examination.

Tax Examinations Abroad. 1. The requested Party may allow allow, to the extent permitted under its domestic law, representatives of the competent authority of the applicant Party to enter the territory of the requested applicant Party to interview individuals and examine records with the prior written consent of the persons concerned. The competent authority of the applicant Party shall notify the competent authority of the requested Party of the time and place of the meeting with the individuals concerned. 2. At the request of the competent authority of the applicant Party, the competent authority of the requested Party may allow representatives of the competent authority of the applicant Party to be present at the appropriate part of a tax examination in the territory of the requested Party. 3. If the request referred to in paragraph 2 is acceded to, the competent authority of the requested Party conducting the examination shall, as soon as possible, notify the competent authority of the applicant Party about the time and place of the examination, the authority or official designated to carry out the examination and the procedures and conditions required by the requested Party for the conduct of the examination. All decisions with respect to the conduct of the tax examination shall be made by the requested Party conducting the examination.

Tax Examinations Abroad. 1. The requested Requested Party may allow representatives of the competent authority of the applicant Requesting Party to enter the territory of the requested Requested Party to interview individuals and examine records with the prior written consent of the persons concerned. The competent authority of the applicant Requesting Party shall notify the competent authority of the requested Requested Party of the time and place of the meeting with the individuals concerned. 2. At the request of the competent authority of the applicant Requesting Party, the competent authority of the requested Requested Party may allow permit representatives of the competent authority of the applicant Requesting Party to be present at the appropriate part of attend a tax examination in the territory of the requested Requested Party. 3. If the request referred to in paragraph 2 is acceded togranted, the competent authority of the requested Requested Party conducting the examination shall, as soon as possible, notify the competent authority of the applicant Requesting Party about of the time and place of the examination, the authority or official designated person authorised to carry out the examination and the procedures and conditions required by the requested Requested Party for the conduct of the examination. All decisions with respect to regarding the conduct of the tax examination shall be made by the requested Requested Party conducting the examination.

Tax Examinations Abroad. 1. The At the request of the competent authority of the requesting Party, the competent authority of the requested Party may allow representatives of the competent authority of the applicant requesting Party to enter the its territory of the requested Party to interview individuals and examine records with the prior written consent of the persons concerned. The competent authority of the applicant requesting Party shall notify the competent authority of the requested Party of the time and place of the meeting with the individuals concerned. 2intended meeting. At the request of the competent authority of the applicant requesting Party, the competent authority of the requested Party may allow permit representatives of the competent authority of the applicant requesting Party to be present at the appropriate part of attend a tax examination in the territory of the requested Party. 3. If the request referred to in paragraph 2 of this Article is acceded togranted, the competent authority of the requested Party conducting the examination shall, as soon as possible, notify the competent authority of the applicant requesting Party about of the time and place of the examination, the authority or official designated to carry out the examination and the procedures and conditions required by the requested Party for the conduct of the examination. All decisions with respect to regarding the conduct of the tax examination shall be made by the requested Party conducting the examination.

Tax Examinations Abroad. 1. The With reasonable notice the applicant Party may request that the requested Party may allow representatives of the competent authority of the applicant Party to enter the territory of the requested Party Party, to interview individuals and examine records with records, to the prior written consent of the persons concernedextent permitted under its domestic laws. The competent authority of the applicant Party shall notify the competent authority of the requested Party of the time and place of the meeting with the individuals concerned. 2. At the request of the competent authority of the applicant Party, the competent authority of the requested Party may allow representatives of the competent authority of the applicant Party to be present at the appropriate part of attend a tax examination in the territory of the requested Party. 3. If the request referred to in paragraph 2 is acceded togranted, the competent authority of the requested Party conducting the examination shall, as soon as possible, notify the competent authority of the applicant Party about of the time and place of the examination, the authority or official designated person authorized to carry out the examination and the procedures and conditions required by the requested Party for the conduct of the examination. All decisions with respect to regarding the conduct of the tax examination shall be made by the requested Party conducting the examination.

Tax Examinations Abroad. 1. The At the request of the competent authority of the requesting Party, the competent authority of the requested Party may allow representatives of the competent authority of the applicant requesting Party to enter the its territory of the requested Party to interview individuals and examine records with the prior written consent of the persons concerned. The competent authority of the applicant requesting Party shall notify the competent authority of the requested Party of the time and place of the meeting with the individuals concernedintended meeting. 2. At the request of the competent authority of the applicant requesting Party, the competent authority of the requested Party may allow permit representatives of the competent authority of the applicant requesting Party to be present at the appropriate part of attend a tax examination in the territory of the requested Party. 3. If the request referred to in paragraph 2 of this Article is acceded togranted, the competent authority of the requested Party conducting the examination shall, as soon as possible, notify the competent authority of the applicant requesting Party about of the time and place of the examination, the authority or official designated to carry out the examination and the procedures and conditions required by the requested Party for the conduct of the examination. All decisions with respect to regarding the conduct of the tax examination shall be made by the requested Party conducting the examination.

Tax Examinations Abroad. 1. The By reasonable notice given in advance, the requesting Party may request that the requested Party may allow representatives of the competent authority of the applicant requesting Party to enter the territory of the requested Party Party, to the extent permitted under its laws, to interview individuals and examine records with the prior written consent of the individuals or other persons concerned. The competent authority of the applicant requesting Party shall notify the competent authority of the requested Party of the time and place of the meeting with the individuals concerned.the 2. At the request of the competent authority of the applicant requesting Party, the competent authority of the requested Party may allow representatives of the competent authority of the applicant requesting Party to be present at the appropriate part of a tax examination in the territory of the requested Party. 3. If the request referred to in paragraph 2 is acceded to, the competent authority of the requested Party conducting the examination shall, as soon as possible, notify the competent authority of the applicant requesting Party about the time and place of the examination, the authority or official designated to carry out the examination and the procedures and conditions required by the requested Party for the conduct of the examination. All decisions with respect to the conduct of the tax examination shall be made by the requested Party conducting the examination.

Tax Examinations Abroad. 1. The requested Party may allow representatives of the competent authority of the applicant Party to enter the territory of the requested Party to interview individuals and examine records with the prior written consent of the persons concerned. The competent authority of the applicant Party shall notify the competent authority of the requested Party of the time and place of the meeting with the individuals concerned. 2. At the request of the competent authority of the applicant Party, the competent authority of the requested Party may allow representatives of the competent authority of the applicant Party to be present at the appropriate part of a tax examination in the territory of the requested Party. 3. If the request referred to in paragraph 2 is acceded to, the competent authority of the requested Party conducting the examination shall, as soon as possible, notify the competent authority of the applicant Party about the time and place of the examination, the authority or official designated to carry out the examination and the procedures and conditions required by the requested Party for the conduct of the examination. All decisions with respect to the conduct of the tax examination shall be made by the requested Party conducting the examination.