在检查中

• For the purpose of the agreement the expression " simultaneous tax examination " means an arrangement between two or more parties to examine simultaneously and independently , each on its own territory , the tax affairs of ( a ) taxpayer ( s ) in which they have a common or related interest , with a view to exchanging any relevant information which they so obtain
  出于协定的目的， “同步税务检查”的表述意味着两方或多方之间同步并独立检查的协议，各方在自己的管辖地内对和各方有共同的或相关的利益的纳税人进行检查，将各自在检查中获得的相关信息交换。