TMI BlogTax Examination AbroadX X X X Extracts X X X X X X X X Extracts X X X X ..... view individuals and examine records with the prior written consent of the persons concerned. The competent authority of the requesting State shall notify the competent authority of the requested State of the time and place of the meeting with the individuals concerned. 2. At the request of the competent authority of the requesting State, the competent authority of the requested State may allow re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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