Most of the time it will be obvious whether a model is visible or not and whether they are In Cover. Players should ensure when moving their models that it is clear and seek agreement from the opposing player ("I'm moving my trooper to this spot so that your guy over there is clearly visible") to avoid disagreements as much as possible. If the players can't come to an agreement after checking line of sight then they roll off to see who is correct. This should be a last resort and any disagreements should be pre-emptively headed off by being clear when moving models.
Example