Tax Examinations Abroad. Party may allow representatives of the competent authority of the other Contracting Party to enter the territory of the first-mentioned Party to interview individuals and examine records with the written consent of the persons concerned. The competent authority of the second-mentioned Party shall notify the competent authority of the first-mentioned Party of the time and place of the meeting with the individuals concerned.
Appears in 37 contracts
Samples: Tax Information Exchange Agreement, Agreement on the Exchange of Information With Respect to Taxes, Exchange of Information Agreement
Tax Examinations Abroad. A Contracting Party may allow representatives of the competent authority of the other Contracting Party to enter the territory of the first-mentioned Party to interview individuals and examine records with the written consent of the persons concerned. The competent authority of the second-mentioned Party shall notify the competent authority of the first-mentioned Party of the time and place of the meeting with the individuals concerned.
Appears in 3 contracts
Samples: Exchange of Information Agreement, Agreement on Exchange of Information in Tax Matters, Exchange of Information Agreement
