Article 23 bis 1 provides the legal basis for the Tax Authority to access and review documents and records specifically for the implementation of international tax agreements. Authorized personnel (designated under Article 120 bis 2) may access these records at the relevant headquarters during working hours. This access must follow the procedures and rules established by official decisions. This provision ensures that Oman can meet its international obligations regarding tax transparency and the exchange of information without being restricted solely by domestic audit protocols.