MODE OF APPLICATION. (1) Nothing in this Convention shall be construed so as to preclude either Contracting State from applying any withholding tax system according to its domestic laws. However, if the Convention provides for an exemption from or a reduction of tax, the amount of tax withheld in excess of the limitations prescribed by the Convention shall be refunded upon request of the taxpayer entitled to the relief in question. (2) The competent authorities of the Contracting States shall by bilateral agreement settle the mode of application of the limitations as set forth in the Convention.
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Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
