Common use of Tax Examinations Abroad Clause in Contracts

Tax Examinations Abroad. 1. Upon reasonable notice given and to the extent permitted under the generally applicable domestic laws in force at the time in the Requested Party, the Requested Party may allow representatives of the competent authority of the Requesting Party to enter the territory of the Requested Party to interview or participate in interviews of individuals and to examine records or participate in such record examinations provided that the Requesting Party has obtained the prior written consent of the 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. At the option of the Requested Party, an official of the Requested Party may attend such meeting. 2. At the request of the competent authority of the Requesting Party and to the extent permitted under the generally applicable domestic laws in force at the time in the Requested Party, the competent authority of the Requested Party may permit representatives of the competent authority of the Requesting Party to be present at the appropriate part of a tax examination in the territory of the Requested Party. If such request is acceded 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 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 examination shall be made by the Requested Party conducting the examination.

Tax Examinations Abroad. 1. Upon reasonable notice given and The Requested Party may, to the extent permitted under the generally applicable its domestic laws in force at following reasonable notice from the time in the Requested Requesting Party, the Requested Party may allow representatives of the competent authority of the Requesting Party to enter the territory jurisdiction of the Requested Party with a request to interview or participate in interviews of individuals persons and to examine records or participate in such record examinations provided that with the Requesting Party has obtained the prior written consent of the 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 persons concerned. At the option of the Requested Party, an official of the Requested Party may attend such meeting. 2. At the request of the competent authority of the Requesting Party and to the extent permitted under the generally applicable domestic laws in force at the time in the Requested Party, the competent authority of the Requested Requesting Party may may, in accordance with its domestic laws, permit representatives of the competent authority of the Requesting Party to be present at the appropriate part of a tax examination in the territory of the Requested Party. 3. If such the request referred to in paragraph 2 is acceded 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 examination shall be made by the Requested Party conducting the examinationexamination in accordance with its domestic laws.

Tax Examinations Abroad. 1. Upon reasonable notice given and The requested Contracting Party may, to the extent permitted under its domestic laws, following reasonable notice of not less than fourteen days from the generally applicable domestic laws in force at the time in the Requested requesting Contracting Party, the Requested Party may allow representatives of the competent authority of the Requesting requesting Contracting Party to enter the territory of the Requested requested Contracting Party in connection with a request to interview or participate in interviews of individuals persons and to examine records or participate in such record examinations provided that the Requesting Party has obtained with the prior written consent of the persons concerned. The competent authority of the Requesting requesting Contracting Party shall notify the competent authority of the Requested requested Contracting Party of the time and place of the intended meeting with the individuals persons concerned. At the option of the Requested Party, an official of the Requested Party may attend such meeting. 2. At the request of the competent authority of the Requesting Party and to the extent permitted under the generally applicable domestic laws in force at the time in the Requested requesting Contracting Party, the competent authority of the Requested requested Contracting Party may permit representatives of the competent authority of the Requesting requesting Contracting Party to be present at the appropriate part of a tax examination in the territory of the Requested requested Contracting Party. 3. If such the request referred to in paragraph 2 is acceded togranted, the competent authority of the Requested requested Contracting Party conducting the examination shall, as soon as possible, notify the competent authority of the Requesting requesting Contracting 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 requested Contracting Party for the conduct of the examination. All decisions regarding the conduct of the examination shall be made by the Requested requested Contracting Party conducting the examination.

Tax Examinations Abroad. 1. Upon reasonable notice given and The requested Party may allow, to the extent permitted under the generally applicable its domestic laws in force at the time in the Requested Partylaw, the Requested Party may allow representatives of the competent authority of the Requesting applicant Party to enter the territory of the Requested applicant Party to interview or participate in interviews of individuals individu­ als and to examine records or participate in such record examinations provided that with the Requesting Party has obtained the prior written consent of the persons concernedcon­ cerned. 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. At the option of the Requested Party, an official of the Requested Party may attend such meeting. 2. At the request of the competent authority of the Requesting Party and to the extent permitted under the generally applicable domestic laws in force at the time in the Requested applicant Party, the competent authority of the Requested requested Party may permit allow representatives of the competent authority of the Requesting applicant Party to be present at the appropriate appro­ priate part of a tax examination in the territory of the Requested requested Party. 3. If such the request referred to in paragraph 2 is acceded to, the competent compe­ tent authority of the Requested requested Party conducting the examination shall, as soon as possible, notify the competent authority of the Requesting applicant 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 condi­ tions 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. sons or authorities (including courts and administrative bodies) in the jurisdiction of the Contracting Party concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the deter­ mination of appeals in relation to, the taxes covered by this Agreement. Such persons or authorities shall use such information only for such pur­ poses. They may disclose the information in public court proceedings or in judicial decisions. The information may not be disclosed to any other person or entity or authority or any other jurisdiction without the express written consent of the competent authority of the requested Party.

Tax Examinations Abroad. 1. Upon By reasonable notice given and to in advance, the extent permitted under the generally applicable domestic laws in force at the time in the Requested Party, Applicant Party may request that the Requested Party may allow allows representatives of the competent authority of the Requesting Applicant Party to enter the territory of the Requested Party Party, to the extent permitted under its laws, to interview or participate in interviews of individuals and to examine records or participate in such record examinations provided that the Requesting Party has obtained 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. At the option of the Requested Party, an official of the Requested Party may attend such meeting. 2. At the request of the competent authority of the Requesting Party and to the extent permitted under the generally applicable domestic laws in force at the time in the Requested Applicant Party, the competent authority of the Requested Party may permit allow representatives of the competent authority of the Requesting Applicant Party to be present at the appropriate part of a tax examination in the territory of the Requested Party. 3. If such the request referred to in paragraph 2 is acceded to, the competent authority of the Requested Party conducting the examination shall, as soon as possible, notify the competent authority of the Requesting Applicant 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. Upon reasonable notice given and to the extent permitted under the generally applicable domestic laws in force at the time in the Requested Party, the Requested Party may allow representatives of the competent authority of the Requesting Party to enter the territory of the Requested Party to interview or participate in interviews of individuals and to examine records or participate in such record examinations provided that the Requesting Party has obtained the prior written consent of the 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. At the option of the Requested Party, an official of the Requested Party may attend such meeting.the 2. At the request of the competent authority of the Requesting Party and to the extent permitted under the generally applicable domestic laws in force at the time in the Requested Party, the competent authority of the Requested Party may permit representatives of the competent authority of the Requesting Party to be present at the appropriate part of a tax examination in the territory of the Requested Party. If such request is acceded 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 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 examination shall be made by the Requested Party conducting the examination.

Tax Examinations Abroad. 1. Upon reasonable notice given and The Requested Party may, to the extent permitted under its domestic laws, following reasonable notice given in advance from the generally applicable domestic laws in force at the time in the Requested Requesting Party, the Requested Party may allow representatives of the competent authority of the Requesting Party to enter the territory of the Requested Party Party, to interview or participate in interviews of individuals and to examine records or participate in such record examinations provided that the Requesting Party has obtained with the prior written consent of the 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 persons concerned. At the option of the Requested Party, an official of the Requested Party may attend such meeting. 2. At the request of the competent authority of the Requesting Party and to the extent permitted under the generally applicable domestic laws in force at the time in the Requested Party, the competent authority of the Requested Party may permit allow representatives of the competent authority of the Requesting Party to be present at the appropriate part of a tax examination in the territory of the Requested Party. 3. If such the request referred to in paragraph 2 is acceded toacceded, 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 examination shall be made by the Requested Party conducting the examination.