Encyclopedia
Concurrent Tax Inspection
Simultaneous tax audit - an agreement between two or more Parties to conduct an audit at the same time, each on its own territory, of the tax matters of a person or persons in respect of whom the Parties have mutual interest or interests that are connected, with the aim of exchanging any information relating to the case obtained in this way1.
Convention on Mutual Administrative Assistance in Tax Matters, as amended on 2016-03-21, art. 8. ↩