Common use of Tax Examinations Abroad Clause in Contracts

Tax Examinations Abroad. 1. The competent authority of the requesting Party may request that the competent authority of 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 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 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.

Tax Examinations Abroad. 1. The competent authority of the requesting Party party may request that the competent authority of the requested Party party allow representatives of the competent authority of the requesting Party 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 party shall give reasonable notice to 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 allow 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 tax examination shall be made by the requested Party party conducting the examination.

Tax Examinations Abroad. 1. The competent authority of the requesting Party may request that the competent authority of the requested Party allow allows, provided that it is not contrary to domestic laws, 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 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 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.

Tax Examinations Abroad. 1. The At the request of the competent authority authority, of the requesting Party may request that the competent authority of Party, made at least 14 days in advance, the requested Party may allow representatives of the competent authority of the requesting Party to enter the territory 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 give reasonable notice to 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 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, 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 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.

Tax Examinations Abroad. 1. The competent authority of With reasonable notice the requesting Party may request that the competent authority of the requested Party allow representatives represen- tatives 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 request- ing Party shall give reasonable notice to notify the competent authority of the requested Party of the time and place of the intended in- tended 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 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 ex- amination 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.

Tax Examinations Abroad. 1. The At the request of the competent authority of the requesting Party may request that the competent authority of 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 give reasonable notice to 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 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 requesting 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.

Tax Examinations Abroad. 1. The competent authority of the requesting Party may request that the competent authority of With reasonable notice in writing, 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 give reasonable notice to 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 attend be present at the appropriate part of 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 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.

Tax Examinations Abroad. (1. ) The competent authority of the requesting requested Contracting Party may request that allow, to the competent authority of the requested Party allow extent permitted under its law, representatives of the competent authority of the requesting applicant Contracting Party to enter the territory of the requested Party, to the extent permitted under its domestic laws, Contracting 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 Contracting Party shall give reasonable notice to notify the competent authority of the 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 the requesting applicant Contracting Party, the competent authority of the requested Contracting Party may allow representatives of the competent authority of the requesting applicant Contracting Party to attend be present at the appropriate part of a tax examination in the territory of the requested Contracting 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 Contracting 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 Contracting 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 Contracting Party conducting the examination.

Tax Examinations Abroad. 1. The competent authority of With reasonable notice, the requesting Party may request that the competent authority of 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 give reasonable notice to 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 may, in accordance with its domestic laws, 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 tax examination shall be made by the requested Party conducting the examination.

Tax Examinations Abroad. 1. The competent authority of By reasonable notice given in advance, the requesting Requesting Party may request that the competent authority of the requested Requested Party 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 give reasonable notice to 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 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 grantedacceded to, the competent authority of the requested Requested Party conducting the examination shall, as 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 Requested Party conducting the examination.

Tax Examinations Abroad. 1. The competent authority of With reasonable notice, the requesting Party may request that the competent authority of 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 give reasonable notice to 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 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 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.