Tax examinations abroad

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..... ate, the competent authority of the requested State may allow representatives of the competent authority of the applicant State to be present at the appropriate part of a tax examination in the reques .....

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..... with respect to the conduct of the tax examination shall be made by the requested State. 3. A Party may inform one of the Depositaries of its intention not to accept, as a general rule, such request .....

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