5. Article

The designated representatives of the competent authorities shall take care of the practical aspects of the simultaneous examination (starting date, calendar, periods to examine, State having the functional responsibility for coordinating the examination). If nee ded, tax officials of one State may be allowed to be present in the other State.
AGREEMENT BETWEEN THE COMPETENT AUTHORITIES OF LATVIA AND BELGIUM CONCERNING MUTUAL ADMINISTRATIVE ASSISTANCE WITH RESPECT TO TAXES ON INCOME, 5. Article · AI Martins