Tax Examinations Abroad. 1. At the request of the competent authority of the requesting 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 requested Party may allow representatives of the competent authority of the requesting Party to be present at the appropriate part of a tax examination in the requested Party, in which case the competent authority of the requested Party conducting the examination shall, as soon as possible, notify the competent authority of the requesting Party about the time and place of the examination, the authority or official designated to carry out the examination and the procedures and conditions required by the requested Party for the conduct of the examination. All decisions with respect to the conduct of the tax examination shall be made by the Party conducting the examination.
Appears in 13 contracts
Samples: Double Taxation Agreement, Agreement for Exchange of Information With Respect to Taxes, Agreement for Exchange of Information With Respect to Taxes
Tax Examinations Abroad. 1. At the request of the competent authority of the requesting Party, the The requested Party may allow allow, to the extent permitted under its domestic law, 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, 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 applicant 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 applicant Party, the competent authority of the requested Party may allow representatives of the competent authority of the requesting applicant Party to be present at the appropriate part of a tax examination in the requested Party.
3. If the request referred to in paragraph 2 is acceded to, in which case the competent authority of the requested Party conducting the examination shall, as soon as possible, notify the competent authority of the requesting applicant Party about the time and place of the examination, the authority or official designated to carry out the examination and the procedures and conditions required by the requested Party for the conduct of the examination. All decisions with respect to the conduct of the tax examination shall be made by the requested Party conducting the examination.
Appears in 7 contracts
Samples: Tax Information Exchange Agreement, Agreement on the Exchange of Information With Respect to Taxes, Agreement on the Exchange of Information With Respect to Taxes
Tax Examinations Abroad. 1. At the request of the competent authority of the requesting Party, the requested 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, Requested 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 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 requested competent authority of the Requested Party may allow representatives of the competent authority of the requesting Applicant Party to be present at the appropriate part of a tax examination in the requested Requested Party.
3. If the request referred to in paragraph 2 is acceded to, in 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 Applicant Party about the time and place of the examination, the authority or official designated to carry out the examination and the procedures and conditions required by the requested 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.
Appears in 4 contracts
Samples: Exchange of Information Agreement, Agreement on the Exchange of Information With Respect to Taxes, Agreement on the Exchange of Information With Respect to Taxes
Tax Examinations Abroad. 1. At the request of the competent authority of the requesting Party, the The requested Party may allow allow, to the extent permitted under its domestic law, 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, requesting 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 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 allow representatives of the competent authority of the requesting Party to be present at the appropriate part of a tax examination in the requested Party.
3. If the request referred to in paragraph 2 is acceded to, in which case the competent authority of the requested Party conducting the examination shall, as soon as possible, notify the competent authority of the requesting Party about the time and place of the examination, the authority or official designated to carry out the examination and the procedures and conditions required by the requested Party for the conduct of the examination. All decisions with respect to the conduct of the tax examination shall be made by the requested Party conducting the examination.
Appears in 2 contracts
Samples: Tax Information Exchange Agreement, Tax Information Exchange Agreement
Tax Examinations Abroad. 1. At the request of the competent authority of the requesting 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 requested Party may allow representatives of the competent authority of the requesting Party to be present at the appropriate part of a tax examination in the requested Party, in which case the competent Competent authority of the requested Party conducting the examination shall, as soon as possible, notify the competent authority of the requesting Party about the time and place of the examination, the authority or official designated to carry out the examination and the procedures and conditions required by the requested Party for the conduct of the examination. All decisions with respect to the conduct of the tax tax; examination shall be made by the Party conducting the examination.
Appears in 2 contracts
Samples: Agreement for Exchange of Information and Assistance in Collection With Respect to Taxes, Tax Information Exchange Agreement
Tax Examinations Abroad. 1. At the request of the competent authority of the requesting Party, the requested 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, Requested 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 Applicant 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 Applicant Party, the requested competent authority of the Requested Party may allow representatives of the competent authority of the requesting Applicant Party to be present at the appropriate part of a tax examination in the requested Requested Party.
3. If the request referred to in paragraph 2 is acceded to, in 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 Applicant Party about the time and place of the examination, the authority or official designated to carry out the examination and the procedures and conditions required by the requested 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.
Appears in 2 contracts
Samples: Agreement on the Exchange of Information With Respect to Taxes, Agreement on the Exchange of Information With Respect to Taxes
Tax Examinations Abroad. 1. At the request of the competent authority of the requesting Party, the requested Party may 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 requested Party may allow representatives of the competent authority of the requesting Party to be present at the appropriate part of a tax examination in the requested Party, in which case the competent authority of the requested Party conducting the examination shall, as soon as possible, notify the competent authority of the requesting Party about the time and place of the examination, the authority or official designated to carry out the examination and the procedures and conditions required by the requested Party for the conduct of the examination. All decisions with respect to the conduct of the tax examination shall be made by the Party conducting the examination.
Appears in 1 contract
Samples: Agreement for the Exchange of Information With Respect to Taxes
Tax Examinations Abroad. 1. At the request of the competent authority of the requesting Party, the requested Party 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 requested Party may allow representatives of the competent authority of the requesting Party to be present at the appropriate part of a tax examination in the requested Party, in which case the competent authority of the requested Party conducting the examination shall, as soon as possible, notify the competent authority of the requesting Party about the time and place of the examination, the authority or official designated to carry out the examination and the procedures and conditions required by the requested Party for the conduct of the examination. All decisions with respect to the conduct of the tax examination shall be made by the Party conducting the examination.
Appears in 1 contract
Samples: Agreements and Mous