Common use of Tax Examinations Abroad Clause in Contracts

Tax Examinations Abroad. 1. By reasonable notice given in advance, the applicant Party may request that the requested Party allows representatives of the competent authority of the applicant Party to enter the territory of the requested Party, to the extent permitted under the law of the last-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. 2. At the request of the competent authority of one Contracting Party, the competent authority of the other Contracting Party may allow representatives of the competent authority of the first-mentioned Party to be present at the appropriate part of a tax examination in the second-mentioned Party. 3. If the request referred to in paragraph 2 is acceded to, the competent authority of the Contracting Party conducting the examination shall, as soon as possible, notify the competent authority of the other 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 first-mentioned Party for the conduct of the examination. All decisions with respect to the conduct of the tax examination shall be made by the Party conducting the examination.

Tax Examinations Abroad. (1. ) By reasonable notice given in advance, the applicant requesting Contracting Party may request that the requested Contracting Party allows allow representatives of the competent authority of the applicant requesting Contracting Party to enter the territory of the requested Contracting Party, to the extent permitted under the law of the last-mentioned Partyits laws, to interview individuals and examine records with the prior written consent of the individuals or other persons concerned. The competent authority of the second-mentioned requesting Contracting Party shall notify the competent authority of the first-mentioned requested Contracting Party of the time and place of the intended meeting with the individuals concerned. (2. ) At the request of the competent authority of one the requesting Contracting Party, the competent authority of the other requested Contracting Party may allow representatives of the competent authority of the first-mentioned requesting Contracting Party to be present at the appropriate part of a tax examination in the second-mentioned requested Contracting Party. (3. ) If the request referred to in paragraph 2 is acceded to, the competent authority of the requested Contracting Party conducting the examination shall, as soon as possible, notify the competent authority of the other requesting Contracting 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 first-mentioned requested Contracting Party for the conduct of the examination. All decisions with respect to the conduct of the tax examination shall be made by the requested Contracting Party conducting the examination.

Tax Examinations Abroad. 1. By reasonable notice given in advance, the applicant Party may request that the requested Party allows representatives of the competent authority of the applicant Party to enter the territory of the requested Party, to the extent permitted under the law of the last-last- 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. 2. At the request of the competent authority of one Contracting Party, the competent authority of the other Contracting Party may allow representatives of the competent authority of the first-mentioned Party to be present at the appropriate part of a tax examination in the second-mentioned Party. 3. If the request referred to in paragraph 2 is acceded to, the competent authority of the Contracting Party conducting the examination shall, as soon as possible, notify the competent authority of the other 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 first-mentioned Party for the conduct of the examination. All decisions with respect to the conduct of the tax examination shall be made by the Party conducting the examination.

Tax Examinations Abroad. 1. By A Contracting Party may, in accordance with its domestic laws, following receipt of notice of a reasonable notice given in advance, time from the applicant Party may request that the requested Party allows Party, allow representatives of the competent authority of the applicant other Contracting Party to enter the territory of the requested Party, to the extent permitted under the law of the lastfirst-mentioned Party, 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. 2. At the request of the competent authority of one Contracting Party, the competent authority of the other Contracting Party may allow representatives of the competent authority of the first-mentioned Party to be present at the appropriate part of a tax examination in the second-mentioned Party. 3. If the request referred to in paragraph 2 is acceded to, the competent authority of the Contracting Party conducting the examination shall, as soon as possible, notify the competent authority of the other 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 first-mentioned Party for the conduct of the examination. All decisions with respect to the conduct of the tax examination shall be made by the Party conducting the examination.

Tax Examinations Abroad. 1. By A Contracting Party may, to the extent allowable under its domestic laws, following reasonable notice given in advanceof not less than fourteen days, the applicant Party may request that the requested Party allows allow representatives of the competent authority of the applicant other Contracting Party to enter the territory of the requested Party, to the extent permitted under the law of the lastfirst-mentioned Party, 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. 2. At the request of the competent authority of one of the Contracting PartyParties, the competent authority of the other Contracting Party may to the extent allowable under its domestic laws, allow representatives of the competent authority of the first-mentioned Party to be present at the appropriate part of a tax examination in the second-mentioned Party. 3. If the request referred to in paragraph 2 is acceded to, the competent authority of the Contracting Party conducting the examination shall, as soon as possible, notify the competent authority of the other 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 first-mentioned Party for the conduct of the examination. All decisions with respect to the conduct of the tax examination shall be made by the Party conducting the examination.

Tax Examinations Abroad. 1. By The Requested Party may, to the extent permitted under its domestic laws, following reasonable notice given in advancefrom the Requesting Party, the applicant Party may request that the requested Party allows allow representatives of the competent authority of the applicant Requesting Party to enter the territory of the requested Party, to the extent permitted under the law of the last-mentioned Party, Requested Party in connection with a request to interview individuals and examine records with the prior 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 intended meeting with the individuals concerned. 2. At the request of the competent authority of one Contracting the Requesting Party, the competent authority of the other Contracting Requested Party may allow may, in accordance with its domestic laws, permit representatives of the competent authority of the first-mentioned Requesting Party to be present at the appropriate part of a tax examination in the second-mentioned territory of the Requested Party. 3. If the request referred to in paragraph 2 is acceded togranted, the competent authority of the Contracting Requested Party conducting the examination shall, as soon as possible, notify the competent authority of the other 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 first-mentioned 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 examinationexamination in accordance with its domestic laws.

Tax Examinations Abroad. 1. By reasonable notice given in advance, the applicant Party may request that the requested Party allows representatives Representatives of the competent authority of the applicant a Party to may enter the territory of the requested other Party, to the extent permitted under the law that other Party’s domestic laws and may, subject to previous agreement of the last-mentioned Partypersons concerned, to interview individuals and examine records with the written consent of the persons concernedrecords. The competent authority of the second-mentioned Party shall notify the competent authority of the first-mentioned Party shall give reasonable notice of the time and place of the meeting with or examination to the individuals concernedcompetent authority of the other Party. 2. At the request of the competent authority of one Contracting Party, the competent authority of the other Contracting Party may allow representatives of the competent authority of the first-mentioned Party that have entered the territory of the other Party in accordance with that other Party’s domestic laws, to be present at the appropriate part of a tax examination in the second-second- mentioned PartyParty always with the written consent of the persons subject to the examination. 3. If the request referred to in paragraph 2 is acceded to, the competent authority of the Contracting Party conducting the examination shall, as soon as possible, notify the competent authority of the other 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 first-mentioned Party for the conduct of the examination. All decisions with respect to the conduct of the tax examination shall be made by the 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.

Tax Examinations Abroad. 1. By reasonable notice given in advance, the applicant A Contracting Party may request that allow, to the requested Party allows extent permitted under its domestic laws, representatives of the competent authority of the applicant other Contracting Party to enter the territory of the requested Party, to the extent permitted under the law of the lastfirst-mentioned Party, 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. 2. At the request of the competent authority of one of the Contracting PartyParties, the competent authority of the other Contracting Party may allow representatives of the competent authority of the first-mentioned Party to be present at the appropriate part of a tax examination in the second-mentioned Party. 3. If the request referred to in paragraph 2 is acceded to, the competent authority of the Contracting Party conducting the examination shall, as soon as possible, notify the competent authority of the other 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 first-first- mentioned Party for the conduct of the examination. All decisions with respect to the conduct of the tax examination shall be made by the Party conducting the examination.

Tax Examinations Abroad. 1. By reasonable notice given A Contracting Party may, in advanceaccordance with its internal laws, the applicant Party may request that the requested Party allows allow representatives of the competent authority of the applicant other Contracting Party to enter the territory of the requested Party, to the extent permitted under the law of the lastfirst-mentioned Party, 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. 2. At the request of the competent authority of one of the Contracting Party, the competent authority of the other Contracting Party may allow representatives of the competent authority of the first-mentioned Party to be present at the appropriate part of a tax examination in the second-mentioned Party. 3. If the request referred to in paragraph 2 is acceded to, the competent authority of the Contracting Party conducting the examination shall, as soon as possible, notify the competent authority of the other 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 first-mentioned Party for the conduct of the examination. All decisions with respect to the conduct of the tax examination shall be made by the Party conducting the examination.

Tax Examinations Abroad. 1. By reasonable notice given in advance, the applicant Requesting Party may request that the requested Requested Party allows allow representatives of the competent authority of the applicant Party Requesting Par- ty to enter the territory of the requested Requested Party, to the extent permitted under the law of the last-mentioned Partyits laws, to interview individuals and examine records with the prior written consent of the individ- uals or other 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 in- tended meeting with the individuals concerned. 2. At the request of the competent authority of one Contracting the Requesting Party, the competent authority of the other Contracting Requested Party may allow representatives of the competent authority of the first-mentioned Requesting Party to be present at the appropriate part of a tax examination in the second-mentioned Requested Party. 3. If the request referred to in paragraph 2 is acceded to, the competent authority of the Contracting Requested Party conducting the examination shall, as soon as possible, notify the competent authority of the other Requesting Party about the time and place of the examinationexamina- tion, the authority or official designated to carry out the examination and the procedures and conditions required by the first-mentioned Requested Party for the conduct of the examination. All decisions with respect to the conduct of the tax examination shall be made by the Re- quested Party conducting the examination.

Tax Examinations Abroad. (1. ) By reasonable notice given in advance, the applicant Party requesting Contracting Parties may request that the requested Contracting Party allows allow representatives of the competent authority of the applicant requesting Contracting Party to enter the territory of the requested Contracting Party, to the extent permitted under the law of the last-mentioned Partyits laws, to interview individuals and examine records with the prior written consent of the individuals or other persons concerned. The competent authority of the second-mentioned requesting Contracting Party shall notify the competent authority of the first-mentioned requested Contracting Party of the time and place of the intended meeting with the individuals concerned. (2. ) At the request of the competent authority of one Contracting Party, the competent authority of the other Contracting Party may allow representatives of the competent authority of the first-mentioned Contracting Party to be present at the appropriate part of a tax examination in the second-mentioned Contracting Party. (3. ) If the request referred to in paragraph 2 is acceded to, the competent authority of the Contracting Party conducting the examination shall, as soon as possible, notify the competent authority of the other Contracting 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 first-mentioned Contracting Party for the conduct of the examination. All decisions with respect to the conduct of the tax examination shall be made by the Contracting Party conducting the examination.

Tax Examinations Abroad. 1. By reasonable notice given in advance, the applicant A Contracting Party may request that allow, to the requested Party allows extent permitted under its domestic laws, representatives of the competent authority of the applicant other Contracting Party to enter the territory of the requested Party, to the extent permitted under the law of the lastfirst-mentioned Party, 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. 2. At the request of the competent authority of one Contracting Party, the competent authority of the other Contracting Party may allow representatives of the competent authority of the first-mentioned Party to be present at the appropriate part of a tax examination in the second-mentioned Party. 3. If the request referred to in paragraph 2 is acceded to, the competent authority of the Contracting Party conducting the examination shall, as soon as possible, notify the competent authority of the other 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 first-first- mentioned Party for the conduct of the examination. All decisions with respect to the conduct of the tax examination shall be made by the Party conducting the examination.

Tax Examinations Abroad. 1. By reasonable notice given in advance, the applicant A Contracting Party may request that the requested Party allows allow representatives of the competent authority of the applicant other Contracting Party to enter the territory of the requested first-mentioned Party, to the extent permitted under the law of the last-mentioned Partyits domestic laws, 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. 2. At the request of the competent authority of one Contracting Party, the competent authority of the other Contracting Party may allow representatives of the competent authority of the first-mentioned Party to be present at the appropriate part of a tax examination in the second-mentioned Party. 3. If the request referred to in paragraph 2 is acceded to, the competent authority of the Contracting Party conducting the examination shall, as soon as possible, notify the competent authority of the other 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 first-first- mentioned Party for the conduct of the examination. All decisions with respect to the conduct of the tax examination shall be made by the Party conducting the examination.

Tax Examinations Abroad. 1. By reasonable notice given in advance, The competent authority of the applicant requesting Party may request that the competent authority of the requested Party allows representatives of the competent authority of the applicant requesting Party to enter the territory of the requested Party, to the extent permitted under the law of the last-mentioned Party, Party to interview individuals and examine records with the prior written consent of the individuals or other persons concerned. The competent authority of the second-mentioned requesting Party shall notify give reasonable notice to the competent authority of the first-mentioned requested Party of the time and place of the intended meeting with the individuals concerned. 2. At the request of the competent authority of one Contracting the requesting Party, the competent authority of the other Contracting requested Party may allow representatives of the competent authority of the first-mentioned requesting Party to be present at the appropriate part of attend a tax examination in the second-mentioned territory of the requested Party. 3. If the request referred to in paragraph 2 is acceded togranted, the competent authority of the Contracting requested Party conducting the examination shall, as soon as possible, notify the competent authority of the other 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 first-mentioned 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. 4. The presence of tax officials of one Party in the territory of the other Party shall take place in conformity with the provisions of the guidelines contained in the appendix.

Tax Examinations Abroad. 1. By reasonable notice given in advanceAt the request of the competent authority of the requesting Party, the applicant Party may request that the requested Party allows may allow representatives of the competent authority of the applicant requesting Party to enter the territory of the requested Party, to the extent permitted under the law of the last-mentioned Partyits 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 second-mentioned requesting Party shall notify the competent authority of the first-mentioned requested Party of the time and place of the intended meeting with the individuals concerned. 2. At the request of the competent authority of one Contracting Party, the competent authority of the other Contracting Party may allow representatives of the competent authority of the first-mentioned Party to be present at the appropriate part of a tax examination in the second-mentioned Party. 3. If the request referred to in paragraph 2 is acceded to, the competent authority of the Contracting Party conducting the examination shall, as soon as possible, notify the competent authority of the other 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 first-mentioned requested Party for the conduct of the examination. All decisions with respect to the conduct of the tax examination shall be made by the Party conducting the examination.

Tax Examinations Abroad. 1. By reasonable notice given in advance, the applicant A Contracting Party may request that (in accordance with its internal laws in the requested Party allows case of Macao) allow representatives of the competent authority of the applicant other Contracting Party to enter the territory jurisdiction of the requested Party, to the extent permitted under the law of the lastfirst-mentioned Party, 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. 2. At the request of the competent authority of one Contracting Party, the competent authority of the other Contracting Party may allow representatives of the competent authority of the first-first- mentioned Party to be present at the appropriate part of a tax examination in the second-mentioned Party. 3. If the request referred to in paragraph 2 is acceded to, the competent authority of the Contracting Party conducting the examination shall, as soon as possible, notify the competent authority of the other 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 first-mentioned Party for the conduct of the examination. All decisions with respect to the conduct of the tax examination shall be made by the Party conducting the examination.

Tax Examinations Abroad. 1. By The Requested Party may, to the extent permitted under its domestic laws, and following reasonable notice given in advancefrom the Requesting Party, the applicant Party may request that the requested Party allows allow representatives of the competent authority of the applicant Requesting Party to enter the territory of the requested Party, to the extent permitted under the law of the last-mentioned Party, Requested Party in connection with a request to interview individuals and examine records with the prior written consent of the persons individuals 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 intended meeting with the individuals concerned. 2. At the request of the competent authority of one Contracting the Requesting Party, the competent authority of the other Contracting Requested Party may may, in accordance with its domestic laws, allow representatives of the competent authority of the first-mentioned Requesting Party to be present at the appropriate part of a tax examination in the second-mentioned territory of the Requested Party. 3. If the request referred to in paragraph Paragraph 2 of this Article is acceded togranted, the competent authority of the Contracting Requested Party conducting the examination shall, as soon as possible, notify the competent authority of the other Requesting Party about of the time and place of the examination, the authority or official designated person authorised to carry out the examination examination, and the procedures and conditions required by the first-mentioned 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 examinationexamination in accordance with its domestic laws.

Tax Examinations Abroad. 1. By The Requested Party may, to the extent permitted under its domestic laws, following reasonable notice given in advancefrom the Requesting Party, the applicant Party may request that the requested Party allows allow representatives of the competent authority of the applicant Party to enter the territory of the requested Party, to the extent permitted under the law of the last-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.the 2. At the request of the competent authority of one Contracting the Requesting Party, the competent authority of the other Contracting Requested Party may allow may, in accordance with its domestic laws, permit representatives of the competent authority of the first-mentioned Requesting Party to be present at the appropriate part of a tax examination in the second-mentioned territory of the Requested Party. 3. If the request referred to in paragraph 2 is acceded togranted, the competent authority of the Contracting Requested Party conducting the examination shall, as soon as possible, notify the competent authority of the other 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 first-mentioned 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 examinationexamination in accordance with its domestic laws.

Tax Examinations Abroad. 1. By reasonable notice given in advance, the applicant A Contracting Party may request that allow, to the requested Party allows extent permitted under its domestic laws, representatives of the competent authority of the applicant other Contracting Party to enter the territory of the requested Party, to the extent permitted under the law of the lastfirst-mentioned Party, Contracting Party to interview individuals and examine records with the written consent of the persons concerned. The competent authority of the second-mentioned Contracting Party shall notify the competent authority of the first-mentioned Contracting Party of the time and place of the meeting with the individuals concerned. 2. At the request of the competent authority of one Contracting Party, the competent authority of the other Contracting Party may allow representatives of the competent authority of the first-mentioned Contracting Party to be present at the appropriate part of a tax examination in the territory of the second-mentioned Contracting Party. 3. If the request referred to in paragraph 2 is acceded to, the competent authority of the Contracting Party conducting the examination shall, as soon as possible, notify the competent authority of the other Contracting 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 first-mentioned Contracting Party for the conduct of the examination. All decisions with respect to the conduct of the tax examination shall be made by the Contracting Party conducting the examination.

Tax Examinations Abroad. 1. By reasonable notice given in advance, the applicant a Contracting Party may request that the requested other Contracting Party allows to allow representatives of the competent authority of the applicant first-mentioned Party to enter the territory of the requested Party, to the extent permitted under the law of the lastsecond-mentioned Party, to interview individuals and examine records with the prior written consent of the individuals or other 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. 2. At the request of the competent authority of one Contracting Party, the competent authority of the other Contracting Party may allow representatives of the competent authority of the first-mentioned Party to be present at the appropriate part of a tax examination in the second-mentioned Party. 3. If the request referred to in paragraph 2 is acceded to, the competent authority of the Contracting Party conducting the examination shall, as soon as possible, notify the competent authority of the other Contracting 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 first-mentioned Party for the conduct of the examination. All decisions with respect to the conduct of the tax examination shall be made by the Contracting Party conducting the examination.

Tax Examinations Abroad. 1. By With reasonable notice given in advancewriting, the applicant a Party may request that the requested Party allows allow representatives of the competent authority of the applicant other Party to enter the territory of the requested Party, first-mentioned Party to the extent permitted under the law of the last-mentioned Party, its domestic laws to interview individuals and examine records with the prior written consent of the persons concerned. The competent authority of the second-mentioned Party shall notify the competent authority of the ofthe first-mentioned Party of the ofthe time and place of the ofthe intended meeting with the individuals concerned. 2. At the request of the competent authority of one Contracting Party, the competent authority of the other Contracting Party may allow representatives of the ofthe competent authority of the ofthe first-mentioned Party to be present at the appropriate part of a tax examination in the second-second- mentioned Party, to the extent permitted under its domestic laws. 3. If the request referred to in paragraph 2 is acceded to, the competent authority of the Contracting Party conducting the examination shall, as soon as possible, notify the competent competcnt authority of the thc other Party about the time and place of the examinationcxamination, the authority or official designated to carry out the examination and the procedures and conditions required rcquired by the first-mentioned Party for the conduct of the examinationcxamination. All AU decisions with respect to the conduct of the tax examination shall be made madc by the Party conducting the examination.

Tax Examinations Abroad. 1. By reasonable notice given in advance, the applicant Party may request that the requested Party allows representatives of the competent authority of the applicant Party to enter the territory of the requested Party, to the extent permitted under the law of the last-mentioned Partyits laws, to interview individuals and examine records with the prior written consent of the individuals or other 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. 2. At the request of the competent authority of one Contracting the applicant Party, the competent authority of the other Contracting requested Party may allow representatives of the competent authority of the first-mentioned applicant Party to be present at the appropriate part of a tax examination in the second-mentioned requested Party. 3. If the request referred to in paragraph 2 is acceded to, the competent authority of the Contracting requested Party conducting the examination shall, as soon as possible, notify the competent authority of the other 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 first-mentioned 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. By reasonable notice given in advance, the applicant requesting Party may request that the requested re- quested Party allows allow representatives of the competent authority of the applicant requesting Party to enter the territory of the requested Party, to the extent permitted under the law of the last-mentioned Partyits laws, to interview individuals and examine records with the prior written consent of the individuals or other persons concerned. The competent authority of the second-mentioned requesting Party shall notify the competent compe- tent authority of the first-mentioned requested Party of the time and place of the intended meeting with the individuals concerned. 2. At the request of the competent authority of one Contracting the requesting Party, the competent authority au- thority of the other Contracting requested Party may allow representatives of the competent authority of the first-mentioned requesting Party to be present at the appropriate part of a tax examination in the second-mentioned requested Party. 3. If the request referred to in paragraph 2 is acceded to, the competent authority of the Contracting requested Party conducting the examination shall, as soon as possible, notify the competent authority of the other 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 re- quired by the first-mentioned 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. By reasonable notice given in advance, the applicant A Contracting Party may request that the requested Party allows allow representatives of the competent authority of the applicant other Contracting Party to enter the territory of the requested Party, to the extent permitted under the law of the lastfirst-mentioned Party, Party to interview individuals and examine records with the prior written consent of the persons concernedconcerned if this consent is required by the domestic law of the first-mentioned Contracting Party. 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. 2. At the request of the competent authority of one Contracting Party, the competent authority of the other Contracting Party may allow representatives of the competent authority of the first-first mentioned Party to be present at the appropriate part of a tax examination in the second-second- mentioned Party. 3. If the request referred to in paragraph 2 is acceded to, the competent authority of the Contracting Party conducting the examination shall, as soon as possible, notify the competent authority of the other 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 first-first mentioned Party for the conduct of the examination. All decisions with respect to the conduct of the tax examination shall be made by the Party conducting the examination.

Tax Examinations Abroad. (1. ) By reasonable notice given in advance, the applicant requesting Contracting Party may request that the requested Contracting Party allows allow representatives of the competent authority of the applicant requesting Contracting Party to enter the territory of the requested Contracting Party, to the extent permitted under the law of the last-mentioned Partyits laws, to interview individuals and examine records with the prior written consent of the individuals or other persons concerned. The competent authority of the second-mentioned requesting Contracting Party shall notify the competent authority of the first-mentioned requested Con- tracting Party of the time and place of the intended meeting with the individuals concerned. (2. ) At the request of the competent authority of one the requesting Contracting Party, the competent com- petent authority of the other requested Contracting Party may allow representatives of the competent compe- tent authority of the first-mentioned requesting Contracting Party to be present at the appropriate part of a tax examination in the second-mentioned requested Contracting Party. (3. ) If the request referred to in paragraph 2 is acceded to, the competent authority of the requested Contracting Party conducting the examination shall, as soon as possible, notify the competent authority of the other requesting Contracting Party about the time and place of the examination, the authority or official designated to carry out the examination and the procedures pro- cedures and conditions required by the first-mentioned requested Contracting Party for the conduct of the examination. All decisions with respect to the conduct of the tax examination shall be made by the requested Contracting Party conducting the examination.

Tax Examinations Abroad. 1. By A Contracting Party may, to the extent allowable under its domestic laws, following reasonable notice given in advanceof not less than fourteen days, the applicant Party may request that the requested Party allows allow representatives of the competent authority author- ity of the applicant other Contracting Party to enter the territory of the requested Party, to the extent permitted under the law of the lastfirst-mentioned Party, 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 no- tify the competent authority of the first-mentioned Party of the time and place of the meeting with the individuals concerned. 2. At the request of the competent authority of one Contracting Partyof the Con- tracting Parties, the competent authority of the other Contracting Con- tracting Party may to the extent allowable under its domestic laws, allow representatives of the competent authority of the first-mentioned Party to be present at the appropriate part of a tax examination in the second-mentioned Party. 3. If the request referred to in paragraph 2 is acceded to, the competent authority of the Contracting Party conducting the examination shall, as soon as possible, notify the competent authority of the other 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 first-mentioned Party for the conduct of the examination. All decisions with respect to the conduct of the tax examination examin- ation shall be made by the Party conducting the examination.

Tax Examinations Abroad. 1. By reasonable notice given in advance, the applicant requesting Party may request that the requested Party allows allow representatives of the competent authority of the applicant requesting Party to enter the territory of the requested Party, to the extent permitted under the law of the last-mentioned Partyits laws, to interview individuals and examine records with the prior written consent of the individuals or other 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 intended meeting with the individuals concerned. 2. At the request of the competent authority of one Contracting Party, the competent authority of the other Contracting Party may allow representatives of the competent authority of the first-first- mentioned Party to be present at the appropriate part of a tax examination in the second-mentioned Party. 3. If the request referred to in paragraph 2 is acceded to, the competent authority of the Contracting Party conducting the examination shall, as soon as possible, notify the competent authority of the other 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 first-mentioned Party for the conduct of the examination. All decisions with respect to the conduct of the tax examination shall be made by the Party conducting the examination.

Tax Examinations Abroad. 1. By reasonable notice given A Contracting Party may, in advanceaccordance with its domestic laws, following receipt of noticc from the applicant Party may request that the requested Party allows Requesting Party, allow representatives of the competent authority autbority of the applicant otber Contracting Party to enter the territory of the requested Party, to the extent permitted under the law of the lastfirst-mentioned Party, Party to interview individuals and examine records with the prior written consent of the persons concerned. The competent authority of the second-mentioned Party shall notify the competent authority of the first-first- mentioned Party of the ofthe time and place of the ofthe meeting with the individuals concerned. 2. At the request of the competent authority of one Contracting Party, the tbe competent authority of the other Contracting Party may allow al10w representatives of the competent authority of the first-first mentioned Party to be present at the appropriate part of a tax examination in the second-mentioned Party. 3. If the request referred to in paragraph 2 is acceded to, the competent authority of the tbc Contracting Party conducting the thc examination shall, as soon as possible, notify the competent authority of the tbe other Party about the time and place of the examinationcxamination, the thc authority or official designated to carry out the examination and the procedures and conditions required by the first-first mentioned Party for the conduct of the examination. All decisions with respect to the conduct of the tax examination shall be made by the Party conducting the examination.

Tax Examinations Abroad. 1. By reasonable notice given in advance, The competent authority of the applicant requesting Party may request that the competent authority of the requested Party allows representatives of the competent authority of the applicant requesting Party to enter the territory of the requested Party, to the extent permitted under the law of the last-mentioned Party, Party to interview individuals and examine records with the prior written consent of the individuals or other persons concerned. The competent authority of the second-mentioned requesting Party shall notify give reasonable notice to the competent authority of the first-mentioned requested Party of the time and place of the intended meeting with the individuals concerned. 2. At the request of the competent authority of one Contracting the requesting Party, the competent authority of the other Contracting requested Party may allow representatives of the competent authority of the first-mentioned requesting Party to be present at the appropriate part of attend a tax examination in the second-mentioned territory of the requested Party. 3. If the request referred to in paragraph 2 is acceded togranted, the competent authority of the Contracting requested Party conducting the examination shall, as soon as possible, notify the competent authority of the other requesting 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 first-mentioned 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. 4. The presence of tax officials of one Party in the territory of the other Party shall take place in conformity with the provisions of the guidelines contained in the appendix.

Tax Examinations Abroad. 1. By A Requested Party may, to the extent permitted under its domestic laws, following reasonable notice given in advancefrom the Requesting Party, the applicant Party may request that the requested Party allows allow representatives of the competent authority of the applicant Requesting Party to enter the territory of the requested Party, to the extent permitted under the law of the last-mentioned Party, Requested Party to interview individuals and examine records with the prior 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. 2. At the request of the competent authority of one Contracting the Requesting Party, the competent authority of the other Contracting Requested Party may may, in accordance with its domestic laws, allow representatives of the competent authority of the first-mentioned Requesting Party to be present at the appropriate part of a tax examination in the second-mentioned territory of the Requested Party. 3. If the request referred to in paragraph 2 is acceded to, the competent authority of the Contracting Requested Party conducting the examination shall, as soon as possible, notify the competent authority of the other 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 first-mentioned 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 examinationexamination in accordance with its domestic laws.

Tax Examinations Abroad. 1. By reasonable notice given in advance, the applicant A Contracting Party may request that the requested Party allows representatives allow represen- tatives of the competent authority of the applicant other Contracting Party to enter the territory of the requested Party, to the extent permitted under the law of the lastfirst-mentioned Party, Party to interview individuals in- dividuals and examine records with the written writ- ten consent of the persons concerned. The competent authority of the second-second- mentioned Party shall notify the competent authority of the first-mentioned Party of the time and place of the meeting with the individuals indi- viduals concerned. 2. At the request of the competent authority of one Contracting Party, the competent authority au- thority of the other Contracting Party may allow al- low representatives of the competent authority author- ity of the first-mentioned Party to be present at the appropriate part of a tax examination in the second-mentioned Party. 3. If the request referred to in paragraph 2 is acceded to, the competent authority of the Contracting Party conducting the examination examina- tion shall, as soon as possible, notify the competent authority of the other Party about the time and place of the examination, the authority or official designated to carry out the examination and the procedures and conditions con- ditions required by the first-mentioned Party for the conduct of the examination. All decisions deci- sions with respect to the conduct of the tax examination shall be made by the Party conducting con- ducting the examination.

Tax Examinations Abroad. 1. By reasonable notice given in advance, the applicant a Contracting Party may request that the requested other Contracting Party allows to allow representatives of the competent authority of the applicant first-mentioned Party to enter the territory of the requested Party, to the extent permitted under the law of the last-second- mentioned Party, to interview individuals and examine records with the prior written consent of the individuals or other persons concerned. The competent authority of the secondseconed-mentioned Party shall notify the competent authority of the first-mentioned Party of the time and place of the meeting with the individuals concerned. 2. At the request of the competent authority of one Contracting Party, the competent authority of the other Contracting Party may allow representatives of the competent authority of the first-mentioned Party to be present at the appropriate part of a tax examination in the second-mentioned Party. 3. If the request referred to in paragraph 2 is acceded to, the competent authority of the Contracting Party conducting the examination shall, as soon as possible, notify the competent authority of the other Contracting 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 first-mentioned Party for the conduct of the examination. All decisions with respect to the conduct of the tax examination shall be made by the Contracting Party conducting the examination.