Common use of Tax Examinations Abroad Clause in Contracts

Tax Examinations Abroad. 1. With reasonable notice, the requesting Party may request that the requested Party allow representatives of the competent authority of the requesting Party to enter the territory of the requested Party, to the extent permitted under its domestic laws, to interview individuals and examine records with the prior written consent of the individuals or other persons concerned. The competent authority of the requesting Party shall notify the competent authority of the requested Party of the time and place of the intended meeting with the individuals concerned. 2. At the request of the competent authority of the requesting Party, the competent authority of the requested Party may permit representatives of the competent authority of the requesting Party to attend a tax examination in the territory of the requested Party. 3. If the request referred to in paragraph 2 is granted, the competent authority of the requested Party conducting the examination shall, as soon as possible, notify the competent authority of the requesting Party of the time and place of the examination, the authority or person authorised to carry out the examination and the procedures and conditions required by the requested Party for the conduct of the examination. All decisions regarding the conduct of the examination shall be made by the requested Party conducting the examination.

Appears in 39 contracts

Samples: Agreement for the Exchange of Information Relating to Tax Matters, Agreement for the Exchange of Information Relating to Tax Matters, Agreement for the Exchange of Information Relating to Tax Matters

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Tax Examinations Abroad. 1. With By reasonable noticenotice given in advance, the requesting Party may request that the requested Party allow representatives of the competent authority of the requesting Party to enter the territory of the requested Party, to the extent permitted under its domestic laws, to interview individuals and examine records with the prior written consent of the individuals or other persons concerned. The competent authority of the requesting Party shall notify the competent authority of the requested Party of the time and place of the intended meeting with the individuals concerned. 2. At the request of the competent authority of the requesting Party, the competent authority of the requested Party may permit allow representatives of the competent authority of the requesting Party to attend 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 grantedacceded to, the competent authority of the requested Party conducting the examination shall, as soon as possible, notify the competent authority of the requesting Party of about the time and place of the examination, the authority or person authorised 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 regarding with respect to the conduct of the tax examination shall be made by the requested Party conducting the examination.

Appears in 17 contracts

Samples: Agreement for the Exchange of Information Relating to Tax Matters, Tax Information Exchange Agreement, Agreement for the Exchange of Information Relating to Tax Matters

Tax Examinations Abroad. (1. With ) By reasonable noticenotice given in advance, the requesting applicant Party may request that the requested Party allow allows representatives of the competent authority of the requesting applicant Party to enter the territory of the requested Party, to the extent permitted under its domestic laws, to interview individuals and examine records with the prior written consent of the individuals or other persons concerned. The competent authority of the requesting requested Party shall notify the competent authority of the requested applicant Party of the time and place of the intended meeting with the individuals concerned. (2. ) At the request of the competent authority of the requesting applicant Party, the competent authority of the requested Party may permit allow representatives of the competent authority of the requesting applicant Party to attend 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 grantedacceded to, the competent authority of the requested Party conducting the examination shall, as soon as possible, notify the competent authority of the requesting applicant Party of about the time and place of the examination, the authority or person authorised 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 regarding with respect to the conduct of the tax examination shall be made by the requested Party conducting the examination.

Appears in 12 contracts

Samples: Agreement on the Exchange of Information on Tax Matters, Agreement on the Exchange of Information on Tax Matters, Tax Information Exchange Agreement

Tax Examinations Abroad. 1. With reasonable notice, the requesting Party may request that the requested Party allow representatives of the competent authority of the requesting Party to enter the territory of the requested Party, to the extent permitted under its domestic laws, to interview individuals and examine records with the prior written consent of the individuals or other persons concerned. The competent authority of the requesting Party shall notify the competent authority of the requested Party of the time and place of the intended meeting with the individuals concerned. 2. At the request of the competent authority of the requesting Party, the competent authority of the requested Party may permit representatives of the competent authority of the requesting Party to attend a tax examination in the territory of the requested Party. 3. If the request referred to in paragraph 2 is granted, the competent authority of the requested Party conducting the examination shall, as soon as possible, notify the competent authority of the requesting Party of the time and place of the examination, the authority or person authorised to carry out the examination and the procedures and conditions required by the requested Party for the conduct of the examination. All decisions regarding the conduct of the examination shall be made by the requested Party conducting the examination.

Appears in 10 contracts

Samples: Tax Information Exchange Agreement, Tax Information Exchange Agreement, Tax Information Exchange Agreement

Tax Examinations Abroad. 1. With reasonable notice, notice the requesting Party may request that the requested Party allow representatives of the competent authority of the requesting Party to enter the territory of the requested Party, to the extent permitted under its domestic laws, to interview individuals and examine records with the prior written consent of the individuals or other persons concerned. The competent authority of the requesting Party shall notify the competent authority of the requested Party of the time and place of the intended meeting with the individuals concerned. 2. At the request of the competent authority of the requesting Party, the competent authority of the requested Party may permit representatives of the competent authority of the requesting Party to attend a tax examination in the territory of the requested Party. 3. If the request referred to in paragraph 2 is granted, the competent authority of the requested Party conducting the examination shall, as soon as possible, notify the competent authority of the requesting Party of the time and place of the examination, the authority or person authorised to carry out the examination and the procedures and conditions required by the requested Party for the conduct of the examination. All decisions regarding the conduct of the examination shall be made by the requested Party conducting the examination.

Appears in 9 contracts

Samples: Tax Information Exchange Agreement, Tax Information Exchange Agreement, Tax Information Exchange Agreement

Tax Examinations Abroad. 1. With reasonable notice, notice the requesting Party may request that the requested Party allow representatives of the competent authority of the requesting Party to enter the territory of the requested Party, to the extent permitted under its domestic laws, to interview individuals and examine records with the prior written consent of the individuals or other persons concerned. The competent authority of the requesting Party shall notify the competent authority of the requested Party of the time and place of the intended meeting with the individuals concerned. 2. At the request of the competent authority of the requesting Party, the competent authority of the requested Party may permit representatives of the competent authority of the requesting Party to attend a tax examination in the territory of the requested Party. 3. If the request referred to in paragraph 2 is granted, the competent authority of the requested Party conducting the examination shall, as soon as possible, notify the competent authority of the requesting Party of the time and place of the examination, the authority or person authorised to carry out the examination and the procedures and conditions required by the requested Party for the conduct of the examination. All decisions regarding the conduct of the examination shall be made by the requested Party conducting the examination.

Appears in 9 contracts

Samples: Tax Information Exchange Agreement, Tax Information Exchange Agreement, Tax Information Exchange Agreement

Tax Examinations Abroad. 1. With reasonable notice, the requesting Party may request that the requested Party allow representatives of the competent authority of the requesting Party to enter the territory of the requested Party, to the extent permitted under its domestic laws, to interview individuals and examine records with the prior written consent of the individuals or other persons concerned. The competent authority of the requesting Party shall notify the competent authority of the requested Party of the time and place of the intended meeting with the individuals concerned. 2. At the request of the competent authority of the requesting Party, the competent authority of the requested Party may permit representatives of the competent authority of the requesting Party to attend a tax examination in the territory of the requested Party, to the extent permitted under its domestic laws. 3. If the request referred to in paragraph 2 is granted, the competent authority of the requested Party conducting the examination shall, as soon as possible, notify the competent authority of the requesting Party of the time and place of the examination, the authority or person authorised to carry out the examination and the procedures and conditions required by the requested Party for the conduct of the examination. All decisions regarding the conduct of the examination shall be made by the requested Party conducting the examination. 4. For the purposes of this Article the term “domestic laws” refers to laws or instruments governing entry into, or exit from, the territories of the Parties.

Appears in 8 contracts

Samples: Tax Information Exchange Agreement, Tax Information Exchange Agreement, Tax Information Exchange Agreement

Tax Examinations Abroad. 1. With By reasonable noticenotice given in advance, the requesting applicant Party may request that the requested Party allow allows representatives of the competent authority of the requesting applicant Party to enter the territory of the requested Party, to the extent permitted under its domestic laws, to interview individuals and examine records with the prior written consent of the individuals or other persons concerned. The competent authority of the requesting requested Party shall notify the competent authority of the requested applicant Party of the time and place of the intended meeting with the individuals concerned. 2. At the request of the competent authority of the requesting applicant Party, the competent authority of the requested Party may permit allow representatives of the competent authority of the requesting applicant Party to attend 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 grantedacceded to, the competent authority of the requested Party conducting the examination shall, as soon as possible, notify the competent authority of the requesting applicant Party of about the time and place of the examination, the authority or person authorised 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 regarding with respect to the conduct of the tax examination shall be made by the requested Party conducting the examination.

Appears in 5 contracts

Samples: Tax Information Exchange Agreement, Tax Information Exchange Agreement, Exchange of Information Agreement

Tax Examinations Abroad. 1. With reasonable notice, the requesting Party may request that the requested Party allow representatives of the competent authority of the requesting Party to enter the territory of the requested Party, to the extent permitted under its domestic laws, to interview individuals and examine records with the prior written consent of the individuals or other persons concerned. The competent authority of the requesting Party shall notify the competent authority of the requested Party of the time and place of the intended meeting with the individuals concerned. 2. At the request of the competent authority of the requesting Party, the competent authority of the requested Party may permit representatives of the competent authority of the requesting Party to attend a tax examination in the territory of the requested Party, to the extent permitted under its domestic laws. 3. If the request referred to in paragraph 2 is granted, the competent authority of the requested Party conducting the examination shall, as soon as possible, notify the competent authority of the requesting Party of the time and place of the examination, the authority or person authorised to carry out the examination and the procedures and conditions required by the requested Party for the conduct of the examination. All decisions regarding the conduct of the examination shall be made by the requested Party conducting the examination.

Appears in 5 contracts

Samples: Tax Information Exchange Agreement, Tax Information Exchange Agreement, Tax Information Exchange Agreement

Tax Examinations Abroad. 1. With By reasonable notice, notice given in advance the requesting applicant Party may request that request, and the requested Party allow may allow, representatives of the competent authority of the requesting applicant Party to enter the territory of the requested Party, to the extent permitted under its domestic laws, to interview individuals and examine records with the prior written consent of the individuals or other persons concerned. The competent authority of the requesting requested Party shall notify the competent authority of the requested applicant Party of the time and place of the intended meeting with the individuals concerned. 2. At the request of the competent authority of the requesting applicant Party, the competent authority of the requested Party may permit allow representatives of the competent authority of the requesting applicant Party to attend 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 grantedacceded to, the competent authority of the requested Party conducting the examination shall, as soon as possible, notify the competent authority of the requesting applicant Party of about the time and place of the examination, the authority or person authorised 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 regarding with respect to the conduct of the tax examination shall be made by the requested Party conducting the examination.

Appears in 3 contracts

Samples: Agreement for the Exchange of Information on Tax Matters, Agreement for the Exchange of Information on Tax Matters, Tax Information Exchange Agreement

Tax Examinations Abroad. 1. With By reasonable notice, notice given in advance the competent authority of the requesting Party may request that the competent authority of the requested Party allow allows representatives of the competent authority of the requesting Party to enter the territory of the requested Party, to the extent permitted under its domestic laws, to interview individuals and examine records with the prior written consent of the individuals or other persons concerned. The competent authority of the requesting Party shall notify give reasonable notice to the competent authority of the requested Party of the time and place of the intended meeting with the individuals concerned. 2. At the request of the competent authority of the requesting Party, the competent authority of the requested Party may permit allow representatives of the competent authority of the requesting Party to attend 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 granted, the competent authority of the requested Party conducting the examination shall, as soon as possible, notify the competent authority of the requesting Party of the time and place of the examination, the authority or person authorised 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 regarding the conduct of the tax examination shall be made by the requested Party conducting the examination.

Appears in 3 contracts

Samples: Tax Information Exchange Agreement, Agreement for the Exchange of Information Relating to Tax Matters, Agreement for the Exchange of Information Relating to Tax Matters

Tax Examinations Abroad. 1. With By reasonable noticenotice given in advance, the requesting applicant Party may request that and the requested Party may allow representatives of the competent authority of the requesting applicant Party to enter the territory of the requested Party, to the extent permitted under its domestic laws, to interview individuals and examine records with the prior written consent of the individuals or other persons concerned. The competent authority of the requesting requested Party shall notify the competent authority of the requested applicant Party of the time and place of the intended meeting with the individuals concerned. 2. At the request of the competent authority of the requesting applicant Party, the competent authority of the requested Party may permit allow representatives of the competent authority of the requesting applicant Party to attend 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 grantedacceded to, the competent authority of the requested Contracting Party conducting the examination shall, as soon as possible, notify the competent authority of the requesting applicant Party of about the time and place of the examination, the authority or person authorised 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 regarding with respect to the conduct of the tax examination shall be made by the requested Party conducting the examination.

Appears in 3 contracts

Samples: Tax Information Exchange Agreement, Tax Information Exchange Agreement, Agreement on the Exchange of Information With Respect to Taxes

Tax Examinations Abroad. 1. With By reasonable noticenotice given in advance, the requesting Party may request that the requested Party allow representatives of the competent authority of the requesting Party to enter the territory of the requested Party, to the extent permitted under its domestic laws, to interview individuals and examine records with the prior written consent of the individuals or other persons concerned. The competent authority of the requesting Party shall notify the competent authority of the requested Party of the time and place of the intended meeting with the individuals concerned. 2. At the request of the competent authority of the requesting Party, the competent authority of the requested Party may permit allow representatives of the competent authority of the requesting Party to attend be present at the appropriate part of a tax examination in the territory of the requested Party, to the extent permitted under its laws. 3. If the request referred to in paragraph 2 is grantedacceded to, the competent authority of the requested Party conducting the examination shall, as soon as possible, notify the competent authority of the requesting Party of the time and place of the examination, the authority or person authorised 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 regarding with respect to the conduct of the tax examination shall be made by the requested Party conducting the examination.

Appears in 2 contracts

Samples: Tax Information Exchange Agreement, Tax Information Exchange Agreement

Tax Examinations Abroad. 1. With The requested Party may, to the extent permitted under its domestic laws, and following reasonable notice, notice from the requesting Party may request that the requested Party Party, allow representatives of the competent authority of the requesting Party to enter the territory of the requested Party, to the extent permitted under its domestic laws, to interview individuals and examine records with the prior written consent of the individuals or other persons concerned. The competent authority of the requesting Party shall notify the competent authority of the requested Party of the time and place of the intended meeting with the individuals concerned. 2. At the request of the competent authority of the requesting Party, the competent authority of the requested Party may permit representatives of the competent authority of the requesting Party to attend 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 granted, the competent authority of the requested Party conducting the examination shall, as soon as possible, notify the competent authority of the requesting Party of the time and place of the examination, the authority or person authorised to carry out the examination and the procedures and conditions required by the requested Party for the conduct of the examination. All decisions regarding with respect to the conduct of the examination shall be made by the requested Party conducting the examinationexamination in accordance with its domestic laws.

Appears in 2 contracts

Samples: Agreement for the Exchange of Information With Respect to Taxes and Tax Matters, Agreement for the Exchange of Information With Respect to Taxes and Tax Matters

Tax Examinations Abroad. 1. With reasonable notice, At the request of the competent authority of the requesting Party may request that the requested Party may allow representatives of the competent authority of the requesting Party to enter the territory of the requested Party, to the extent permitted under its domestic laws, to interview individuals and examine records with the prior written consent of the individuals or other persons concerned. The competent authority of the requesting Party shall notify the competent authority of the requested Party of the time and place of the intended meeting with the individuals concerned. 2. At the request of the competent authority of the requesting Party, the competent authority of the requested Party may permit allow representatives of the competent authority of the requesting Party to attend a tax examination in the territory of the requested Party. 3. If the request referred to in paragraph 2 is granted, the competent authority of the requested Party conducting the examination shall, as soon as possible, notify the competent authority of the requesting Party of the time and place of the examination, the authority or person authorised to carry out the examination and the procedures and conditions required by the requested Party for the conduct of the examination. All decisions regarding the conduct of the tax examination shall be made by the requested Party conducting the examination.

Appears in 2 contracts

Samples: Agreement for the Exchange of Information Relating to Tax Matters, Tax Information Exchange Agreement

Tax Examinations Abroad. 1. With By reasonable noticenotice given in advance, the requesting applicant Party may request that the requested Party allow allows representatives of the competent authority of the requesting applicant Party to enter the territory of the requested Party, to the extent permitted under its domestic laws, to interview individuals and examine records with the prior written consent of the individuals or other persons concerned. The competent authority of the requesting requested Party shall notify the competent authority of the requested applicant Party of the time and place of the intended meeting with the individuals concerned. 2. At the request of the competent authority of the requesting applicant Party, the competent authority of the requested Party may permit allow representatives of the competent authority of the requesting applicant Party to attend 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 grantedacceded to, the competent authority of the requested Party conducting the examination shall, as soon as possible, notify the competent authority of the requesting applicant Party of about the time and place of the examination, the authority or person authorised 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 regarding with respect to the conduct of the tax examination shall be made by the requested Party conducting the examination.

Appears in 2 contracts

Samples: Agreement for the Exchange of Information Relating to Tax Matters, Agreement for the Exchange of Information Relating to Tax Matters

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Tax Examinations Abroad. 1. With reasonable notice, the requesting Party may request that the requested Party allow representatives of the competent authority of the requesting Party to enter the territory of the requested Party, to the extent permitted under its domestic laws, to interview individuals and examine records with the prior written consent of the individuals or other persons concerned. The competent authority of the requesting Party shall notify the competent authority of the requested Party of the time and place of the intended meeting with the individuals concerned. 2. At the request of the competent authority of the requesting Party, the competent authority of the requested Party may permit representatives of the competent authority of the requesting Party to attend 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 granted, the competent authority of the requested Party conducting the examination shall, as soon as possible, notify the competent authority of the requesting Party of the time and place of the examination, the authority or person authorised to carry out the examination and the procedures and conditions required by the requested Party for the conduct of the examination. All decisions regarding the conduct of the examination shall be made by the requested Party conducting the examination.

Appears in 2 contracts

Samples: Agreement for the Exchange of Information Relating to Tax Matters, Agreement for the Exchange of Information Relating to Tax Matters

Tax Examinations Abroad. 1. With reasonable notice, the requesting Party may request in writing that the requested Party allow representatives of the competent authority of the requesting Party to enter the territory of the requested Party, to the extent permitted under its domestic laws, to interview individuals and examine records with the prior written consent of the individuals or other persons concerned. The competent authority of the requesting Party shall notify the competent authority of the requested Party of the time and place of the intended meeting with the individuals concerned. 2. At the request of the competent authority of the requesting Party, the competent authority of the requested Party may permit representatives of the competent authority of the requesting Party to attend a tax examination in the territory of the requested PartyParty to the extent allowable under its domestic laws. 3. If the request referred to in paragraph 2 is granted, the competent authority of the requested Party conducting the examination shall, as soon as possible, notify the competent authority of the requesting Party of the time and place of the examination, the authority or person authorised to carry out the examination and the procedures and conditions required by the requested Party for the conduct of the examination. All decisions regarding the conduct of the examination shall be made by the requested Party conducting the examination.

Appears in 2 contracts

Samples: Agreement for the Exchange of Information Relating to Tax Matters, Agreement for the Exchange of Information Relating to Tax Matters

Tax Examinations Abroad. 1. With reasonable notice, the requesting Party party may request that the requested Party party allow representatives of the competent authority of the requesting Party party to enter the territory of the requested Partyparty, to the extent permitted under its domestic laws, to interview individuals and examine records with the prior written consent of the individuals or other persons concerned. The competent authority of the requesting Party party shall notify the competent authority of the requested Party party of the time and place of the intended meeting with the individuals concerned. 2. At the request of the competent authority of the requesting Partyparty, the competent authority of the requested Party party may permit representatives of the competent authority of the requesting Party party to attend a tax examination in the territory of the requested Partyparty. 3. If the request referred to in paragraph 2 is granted, the competent authority of the requested Party party conducting the examination shall, as soon as possible, notify the competent authority of the requesting Party party of the time and place of the examination, the authority or person authorised to carry out the examination and the procedures and conditions required by the requested Party party for the conduct of the examination. All decisions regarding the conduct of the examination shall be made by the requested Party party conducting the examination.

Appears in 2 contracts

Samples: Tax Information Exchange Agreement, Tax Information Exchange Agreement

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

Appears in 1 contract

Samples: Agreement for Exchange of Information

Tax Examinations Abroad. 1. With reasonable notice, the requesting a Party may request that the requested Party allow representatives of the competent authority of the requesting other Party to enter the territory of the requested first-mentioned Party, to the extent permitted under its domestic laws, to interview individuals and examine records with the prior written consent of the individuals or other persons concerned. The competent authority of the requesting second-mentioned Party shall notify the competent authority of the requested first-mentioned Party of the time and place of the intended meeting with the individuals concerned. 2. At the request of the competent authority of the requesting one Party, the competent authority of the requested other Party may permit representatives of the competent authority of the requesting first-mentioned Party to attend a tax examination in the territory of the requested second-mentioned Party. 3. If the request referred to in paragraph 2 is granted, the competent authority of the requested Party conducting the examination shall, as soon as possible, notify the competent authority of the requesting other Party of the time and place of the examination, the authority or person authorised to carry out the examination and the procedures and conditions required by the requested first-mentioned Party for the conduct of the examination. All decisions regarding the conduct of the examination shall be made by the requested Party conducting the examination.

Appears in 1 contract

Samples: Tax Information Exchange Agreement

Tax Examinations Abroad. 1. With reasonable notice, The competent authority of the requesting Party may request that the competent authority of the requested Party allow allows representatives of the competent authority of the requesting Party to enter the territory of the requested Party, to the extent permitted under its domestic laws, Party to interview individuals and examine records with the prior written consent of the individuals or other persons concerned. The competent authority of the requesting Party shall notify give reasonable notice to the competent authority of the requested Party of the time and place of the intended meeting with the individuals concerned. 2. At the request of the competent authority of the requesting Party, the competent authority of the requested Party may permit allow representatives of the competent authority of the requesting Party to attend a tax examination in the territory of the requested Party. 3. If the request referred to in paragraph 2 is granted, the competent authority of the requested Party conducting the examination shall, as soon as possible, notify the competent authority of the requesting Party party of the time and place of the examination, the authority or person authorised to carry out the examination and the procedures and conditions required by the requested Party for the conduct of the examination. All decisions regarding the conduct of the tax examination shall be made by the requested Party conducting the examination.

Appears in 1 contract

Samples: Agreement for the Exchange of Information Relating to Tax Matters

Tax Examinations Abroad. 1. With reasonable notice, the requesting requested Party may request that the requested Party allow representatives of the competent authority of the requesting Party to enter the territory of the requested Party, to the extent permitted under its domestic laws, to interview individuals and examine records with the prior written consent of the individuals or other persons concerned. The competent authority of the requesting Party shall notify the competent authority of the requested Party of the time and place of the intended meeting with the individuals concerned. At the option of the requested Party, an official of the requested Party may attend such meeting. 2. At the request of the competent authority of the requesting Party, the competent authority of the requested Party may permit representatives of the competent authority of the requesting Party to attend a tax examination in the territory of the requested Party. 3. If the request referred to in paragraph 2 is granted, the competent authority of the requested Party conducting the examination shall, as soon as possible, notify the competent authority of the requesting Party of the time and place of the examination, the authority or person authorised to carry out the examination and the procedures and conditions required by the requested Party for the conduct of the examination. All decisions regarding the conduct of the examination shall be made by the requested Party conducting the examination.

Appears in 1 contract

Samples: Tax Information Exchange Agreement

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

Appears in 1 contract

Samples: Tax Information Exchange Agreement

Tax Examinations Abroad. 1. With reasonable notice, At the request of the competent authority of the requesting Party may request that Party, the requested Party may allow representatives of the competent authority of the requesting Party to enter the territory of the requested Party, to the extent permitted under its domestic laws, to interview individuals and examine records with the prior written consent of the individuals or other persons concerned. The competent authority of the requesting Party shall notify the competent authority of the requested Party of the time and place of the intended meeting with the individuals concerned. 2. At the request of the competent authority of the requesting Party, the competent authority of the requested Party may permit allow representatives of the competent authority of the requesting Party to attend 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 grantedacceded to, the competent authority of the requested Party conducting the examination shall, as soon as possible, notify the competent authority of the requesting Party of about the time and place of the examination, the authority or person authorised 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 regarding with respect to the conduct of the tax examination shall be made by the requested Party conducting the examination.

Appears in 1 contract

Samples: Agreement for the Exchange of Information and Assistance in Tax Collection

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