按：同期稽查协作是OECD国家情报交换合作的重要方式，1992年7月23R，在OECD第787次会议上通过了该《OECD同期稽查协议范本》，现将该协议范本作一简要介绍，以飨读者。OECD同期稽查协议范本，为那些希望能够进行同期稽查的税务主管当局提供了一种有效的协议范本。这种协议根据 According to the same period, inspection cooperation is an important way for OECD countries to exchange information and cooperate with each other. At July 23, 1992, at the 787th meeting of OECD, the OECD adopted the “OECD Model Agreement on Examination of Same Periods of Inspection”. The model agreement is now briefly introduced as follows飨 readers. The OECD contemporaneous auditing protocol model provides an effective model agreement for tax authorities wishing to carry out contemporaneous audits. This agreement is based on