Article 9 - Costs - Bahamas

Article 9 Costs 1. Costs that would be incurred in the ordinary course of administering the domestic tax laws of the requested Party will be borne by the requested Party when such costs are incurred for the purpose of responding to a request for information. Such ordinary costs would normally cover internal administration costs and any minor external costs. 2. All other costs that are not ordinary costs are considered extraordinary costs and will be borne by the requesting party. Examples of extraordinary costs include, but are not limited to, the following: ( a ) reasonable fees charged by third parties for carrying out research; ( b ) reasonable fees charged by third parties for copying documents; ( c ) reasonable costs of engaging experts; ( d ) reasonable costs of conveying documents to the requesting Party; ( e ) reasonable litigation costs of the requested party in relation to a specific request for information; and ( f ) reasonable costs for obtaining depositions or testimony. 3. The Contracting Parties will consult each other in any particular case where extraordinary costs are likely to exceed $US500 to determine whether the requesting Party will continue to pursue the request and bear the cost.