Tax Examinations Abroad. State may allow representatives of the competent authority of the other Contracting State to enter the territory of the first-mentioned State to interview individuals and examine records with the written consent of the persons concerned. The competent authority of the second-mentioned State shall notify the competent authority of the first-mentioned State of the time and place of the meeting with the individuals concerned.
Appears in 27 contracts
Samples: Exchange of Information Agreement, Exchange of Information Agreement, Agreement on the Exchange of Information With Respect to Taxes
Tax Examinations Abroad. 1 A Contracting State may allow allow, to the extent permitted under its domestic laws, representatives of the competent authority of the other Contracting State to enter the territory of the first-mentioned State to interview individuals and examine records with the written consent of the persons concerned. The competent authority of the second-mentioned State shall notify the competent authority of the first-mentioned State of the time and place of the meeting with the individuals concerned.
Appears in 3 contracts
Samples: Exchange of Information Agreement, Exchange of Information Agreement, Exchange of Information Agreement
Tax Examinations Abroad. State may allow representatives of the competent authority of the other Contracting State to enter the territory of the first-first- mentioned State to interview individuals and examine records with the written consent of the persons concerned. The competent authority of the second-second- mentioned State shall notify the competent authority of the first-mentioned State of the time and place of the meeting with the individuals concerned.
Appears in 1 contract
Samples: Agreement on the Exchange of Information With Respect to Taxes
Tax Examinations Abroad. State may allow allow, to the extent permitted under its domestic laws, representatives of the competent authority of the other Contracting State to enter the territory of the first-mentioned State to interview individuals and examine records with the written consent of the persons concerned. The competent authority of the second-mentioned State shall notify the competent authority of the first-mentioned State of the time and place of the meeting with the individuals concerned.
Appears in 1 contract
Samples: Agreement on the Exchange of Information With Respect to Taxes
Tax Examinations Abroad. A Contracting State may allow representatives of the competent authority of the other Contracting State to enter the territory of the first-mentioned State to interview individuals and examine records with the written consent of the persons concerned. The competent authority of the second-mentioned State shall notify the competent authority of the first-mentioned State of the time and place of the meeting with the individuals concerned.
Appears in 1 contract
Samples: Exchange of Information Agreement
