Examples of. the “direct costs” include, but are not limited to, the following: (i) reasonable costs of reproducing and transporting documents or records to the competent authority of the applicant Party; (ii) reasonable fees imposed by a financial institution or other record keeper for copying records and research related to a specific request for information; (iii) reasonable costs for stenographic reports and interviews, depositions or testimony; (iv) reasonable fees and expenses, determined in accordance with amounts allowed under applicable law, on the person who voluntarily appears in the territory of one of the Contracting Parties for interview, deposition or testimony relating to a particular information request; (v) reasonable legal fees for non-government counsel appointed or retained, with the approval of the competent authority of the applicant Party, for litigation;
Appears in 2 contracts
Sources: Agreement for the Exchange of Information Relating to Tax Matters, Agreement for the Exchange of Information Relating to Tax Matters