Common use of MUTUAL AGREEMENT PROCEDURE Clause in Contracts

MUTUAL AGREEMENT PROCEDURE. (1) Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 22, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention. (2) The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States. (3) The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. They may also consult together for the elimination of double taxation in cases not provided for in the Convention. (4) The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. (5) Where, a) under paragraph 1, a person has presented a case to the competent authority of a Contracting State on the basis that the actions of one or both of the Contracting States have resulted for that person in taxation not in accordance with the provisions of this Convention, and b) the competent authorities are unable to reach an agreement to resolve that case pursuant to paragraph 2 within two years from the presentation of the case to the competent authority of the other Contracting State, any unresolved issues arising from the case shall be submitted to arbitration if the person so requests. These unresolved issues shall not, however, be submitted to arbitration if a decision on these issues has already been rendered by a court or administrative tribunal of either State. Unless a person directly affected by the case does not accept the mutual agreement that implements the arbitration decision, that decision shall be binding on both Contracting States and shall be implemented notwithstanding any time limits in the domestic laws of these States. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this paragraph. (6) The provisions of paragraph 5 shall not apply to cases falling within paragraph 4 of Article 4 of this Convention.

MUTUAL AGREEMENT PROCEDURE. (1) . Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this ConventionAgreement, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 2224, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the ConventionAgreement. (2) . The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the ConventionAgreement. Any agreement reached shall be implemented notwithstanding any within the time limits in the domestic law of the Contracting States. (3) . The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the ConventionAgreement. In particular, they may consult together for the purpose of reaching an agreement on the allocation of income in cases referred to in Article 9. They may also consult together for the elimination of double taxation in cases not provided for in the ConventionAgreement. (4) . In the event the competent authorities reach an agreement referred to in paragraphs 2 and 3, taxes shall be imposed on such income, and refund or credit of taxes shall be allowed by the Contracting States in accordance with such agreement. It shall be implemented within the time limits in the domestic law of the Contracting States. 5. The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. (5) Where, a) under paragraph 1. When it seems advisable in order to reach agreement to have an oral exchange of opinions, such exchange may take place through a person has presented a case to the competent authority Commission consisting of a Contracting State on the basis that the actions of one or both representatives of the Contracting States have resulted for that person in taxation not in accordance with the provisions of this Convention, and b) the competent authorities are unable to reach an agreement to resolve that case pursuant to paragraph 2 within two years from the presentation of the case to the competent authority of the other Contracting State, any unresolved issues arising from the case shall be submitted to arbitration if the person so requests. These unresolved issues shall not, however, be submitted to arbitration if a decision on these issues has already been rendered by a court or administrative tribunal of either State. Unless a person directly affected by the case does not accept the mutual agreement that implements the arbitration decision, that decision shall be binding on both Contracting States and shall be implemented notwithstanding any time limits in the domestic laws of these States. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this paragraphStates. (6) The provisions of paragraph 5 shall not apply to cases falling within paragraph 4 of Article 4 of this Convention.

MUTUAL AGREEMENT PROCEDURE. (1) . Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 22, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention. (2) . The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Convention. Any agreement reached shall be implemented notwithstanding any within the time limits in the domestic law of the Contracting States. (3) . The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. In particular, they may consult together for the purpose of reaching an agreement on the allocation of income in cases referred to in Article 9. They may also consult together for the elimination of double taxation in cases not provided for in the Convention. (4) . In the event the competent authorities reach an agreement referred to in paragraphs 2 and 3, taxes shall be imposed on such income, and refund or credit of taxes shall be allowed by the Contracting States in accordance with such agreement. It shall be implemented within the time limits in the domestic law of the Contracting States. 5. The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. (5) Where, a) under paragraph 1. When it seems advisable in order to reach agreement to have an oral exchange of opinions, such exchange may take place through a person has presented a case to the competent authority Commission consisting of a Contracting State on the basis that the actions of one or both representatives of the Contracting States have resulted for that person in taxation not in accordance with the provisions of this Convention, and b) the competent authorities are unable to reach an agreement to resolve that case pursuant to paragraph 2 within two years from the presentation of the case to the competent authority of the other Contracting State, any unresolved issues arising from the case shall be submitted to arbitration if the person so requests. These unresolved issues shall not, however, be submitted to arbitration if a decision on these issues has already been rendered by a court or administrative tribunal of either State. Unless a person directly affected by the case does not accept the mutual agreement that implements the arbitration decision, that decision shall be binding on both Contracting States and shall be implemented notwithstanding any time limits in the domestic laws of these States. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this paragraphStates. (6) The provisions of paragraph 5 shall not apply to cases falling within paragraph 4 of Article 4 of this Convention.

MUTUAL AGREEMENT PROCEDURE. (1) Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 2224, to that of the Contracting State of which he is a national. The case must be presented within three two years from the first notification of the action resulting in taxation not in accordance with the provisions of the this Convention. (2) The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States. (3) The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. They may also consult together for the elimination of double taxation in cases not provided for in the Convention. (4) The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. When it seems advisable in order to reach agreement to have an oral exchange of opinions, such exchange may take place through a Commission consisting of representatives of the competent authorities of the Contracting States. (5) Where, a) under paragraph 1In the cases provided for in the preceding paragraphs, a person has presented a case to the competent authority of a Contracting State on the basis that the actions of one or both of the Contracting States have resulted for that person in taxation not in accordance with the provisions of this Convention, and b) the competent authorities are unable to reach an agreement to resolve that case pursuant to paragraph 2 within two years from the presentation of the case to the competent authority of the other Contracting State, any unresolved issues arising from the case shall be submitted to arbitration if the person so requests. These unresolved issues shall not, however, be submitted to arbitration if a decision on these issues has already been rendered by a court or administrative tribunal of either State. Unless a person directly affected by the case does not accept the mutual agreement that implements the arbitration decision, that decision shall be binding on both Contracting States and shall be implemented notwithstanding any time limits in the domestic laws of these States. The competent authorities of the Contracting States fail to reach an agreement to avoid double taxation within two years from the first presentation of the case to any of them, the competent authorities shall by mutual agreement settle set up, for each specific case, an Arbitration Court that shall be called upon to give its opinion on the mode of application elimination of double taxation, provided that the taxpayer(s) undertake(s) to be bound by the relative decisions. The setting up of the Arbitration Court shall be conditional on the prior discontinuance – without reservations or conditions – of any actions pending in national courts. The Arbitration Court shall consist of three members. Each competent authority shall designate, within 3 months from the end of the above-mentioned period, one member. The two members so designated shall designate jointly, within the same period, the President from among independent personalities belonging to the Contracting States or to a third OECD member State. In giving its opinion, the Court shall apply the provisions of this paragraphConvention and the general principles of international law, having regard to the domestic laws of the Contracting States. The Court itself shall determine the rules of the arbitration procedure. Upon request, the taxpayer(s) has(have) the right to be heard by the Arbitration Court or to be represented. (6) The provisions Court shall hand down its decision within 6 months from the date of paragraph 5 appointment of the President. The decision shall be made by a simple majority. Within 6 months from the decision of the Arbitration Court, the competent authorities of the Contracting States may adopt measures, by mutual agreement, to eliminate the source of the controversy. The arbitration court shall deliver its decision not apply more than six months from the date on which the matter was referred to cases falling within paragraph 4 of Article 4 of this Conventionit. The decision shall be binding with regard to the individual case on both Contracting States and all taxpayers concerned. (7) All expenses incurred for the arbitration procedure shall be equally borne by the Contracting States.

MUTUAL AGREEMENT PROCEDURE. (1) . Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this ConventionAgreement, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 22, to that of the Contracting State of which he is or a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention. (2) . The competent authority shall endeavourendeavor, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the ConventionAgreement. Any agreement reached shall be implemented notwithstanding any time limits or other procedural limitations in the domestic law of the Contracting States, provided that the competent authority of the other Contracting State has received notification that such a case exists within five years from the end of the taxable year to which the case relates. (3) . The competent authorities of the Contracting States shall endeavour endeavor to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the ConventionAgreement. In particular the competent authorities of the Contracting States may agree: a) to the same attribution of income, deductions, credits, or allowances of an enterprise of a Contracting State to its permanent establishment situated in the other Contracting State; b) to the same allocation of income, deductions, credits, or allowances between persons; c) to the same characterization of particular items of income; d) to the same application of source rules with respect to particular items of income; e) to a common meaning of a term; f) to increases in any specific dollar amounts referred to in the Agreement to reflect economic or monetary developments; and g) to the application of the provisions of domestic law regarding penalties, fines, and interest in a manner consistent with the purposes of the Agreement. They may also consult together for the elimination of double taxation in cases not provided for in the ConventionAgreement. (4) . The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. (5) Where, a) under paragraph 1, a person has presented a case to the competent authority of a Contracting State on the basis that the actions of one or both of the Contracting States have resulted for that person in taxation not in accordance with the provisions of this Convention, and b) the competent authorities are unable to reach an agreement to resolve that case pursuant to paragraph 2 within two years from the presentation of the case to the competent authority of the other Contracting State, any unresolved issues arising from the case shall be submitted to arbitration if the person so requests. These unresolved issues shall not, however, be submitted to arbitration if a decision on these issues has already been rendered by a court or administrative tribunal of either State. Unless a person directly affected by the case does not accept the mutual agreement that implements the arbitration decision, that decision shall be binding on both Contracting States and shall be implemented notwithstanding any time limits in the domestic laws of these States. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this paragraph. (6) The provisions of paragraph 5 shall not apply to cases falling within paragraph 4 of Article 4 of this Convention.

MUTUAL AGREEMENT PROCEDURE. (1) . Where a person considers that the actions of one or both of the Contracting States result or will result for him such person in taxation not in accordance with the provisions of this Convention, he it may, irrespective of the remedies provided by the domestic law of those States, and the time limits prescribed in such laws for presenting claims for refund, present his its case to the competent authority of the either Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 22, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the ConventionState. (2) . The competent authority shall endeavourendeavor, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Convention. Any agreement reached shall be implemented notwithstanding any time limits or other procedural limitations in the domestic law of the Contracting States. Assessment and collection procedures shall be suspended during the period that any mutual agreement proceeding is pending. (3) . The competent authorities of the Contracting States shall endeavour endeavor to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. They also may also consult together for the elimination of double taxation in cases not provided for in the Convention. In particular the competent authorities of the Contracting States may agree: a) to the same attribution of income, deductions, credits, or allowances of an enterprise of a Contracting State to its permanent establishment situated in the other Contracting State; b) to the same allocation of income, deductions, credits, or allowances between persons; c) to the settlement of conflicting application of the Convention, including conflicts regarding: i) the characterization of particular items of income; ii) the characterization of persons; iii) the application of source rules with respect to particular items of income; iv) the meaning of any term used in the Convention; v) the timing of particular items of income; d) to advance pricing arrangements; and e) to the application of the provisions of domestic law regarding penalties, fines, and interest in a manner consistent with the purposes of the Convention. (4) . The competent authorities also may agree to increases in any specific dollar amounts referred to in the Convention to reflect economic or monetary developments. 5. The competent authorities of the Contracting States may communicate with each other directly directly, including through a joint commission, for the purpose of reaching an agreement in the sense of the preceding paragraphs. (5) Where, a) under paragraph 1, a person has presented a case to the competent authority of a Contracting State on the basis that the actions of one or both of the Contracting States have resulted for that person in taxation not in accordance with the provisions of this Convention, and b) the competent authorities are unable to reach an agreement to resolve that case pursuant to paragraph 2 within two years from the presentation of the case to the competent authority of the other Contracting State, any unresolved issues arising from the case shall be submitted to arbitration if the person so requests. These unresolved issues shall not, however, be submitted to arbitration if a decision on these issues has already been rendered by a court or administrative tribunal of either State. Unless a person directly affected by the case does not accept the mutual agreement that implements the arbitration decision, that decision shall be binding on both Contracting States and shall be implemented notwithstanding any time limits in the domestic laws of these States. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this paragraph. (6) The provisions of paragraph 5 shall not apply to cases falling within paragraph 4 of Article 4 of this Convention.

MUTUAL AGREEMENT PROCEDURE. (1) . Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 22, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Conventionor citizen. (2) . The competent authority shall endeavourendeavor, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Convention. Any agreement reached shall be implemented notwithstanding any time limits or other procedural limitations in the domestic law of the Contracting States. (3) . The competent authorities of the Contracting States shall endeavour endeavor to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. In particular the competent authorities of the Contracting States may agree: a) to the same attribution of income, deductions, credits, or allowances of a resident of a Contracting State to its permanent establishment situated in the other Contracting State; b) to the same allocation of income, deductions, credits, or allowances between persons; c) to the same characterization of particular items of income; d) to the same application of source rules with respect to particular items of income; e) to a common meaning of a term; and f) to the application of the provisions of domestic law regarding penalties, fines, and interest in a manner consistent with the purposes of the Convention. They may also consult together for the elimination of double taxation in cases not provided for in the Convention. (4) . The competent Competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. (5) Where, a) under paragraph 1, a person has presented a case . If any difficulty or doubt arising as to the competent authority of a Contracting State on the basis that the actions of one interpretation or both of the Contracting States have resulted for that person in taxation not in accordance with the provisions application of this Convention, and b) Convention cannot be resolved by the competent authorities are unable to reach an agreement to resolve that case pursuant to paragraph 2 within two years from the presentation previous paragraphs of this Article, the case to may, if both competent authorities and the competent authority of the other Contracting State, any unresolved issues arising from the case shall be submitted to arbitration if the person so requests. These unresolved issues shall not, howevertaxpayer(s) agree, be submitted for arbitration, provided that the taxpayer agrees in writing to arbitration if a decision on these issues has already been rendered by a court or administrative tribunal of either State. Unless a person directly affected be bound by the case does not accept the mutual agreement that implements decision of the arbitration decision, that board. The decision of the arbitration board in a particular case shall be binding on both Contracting States and with respect to that case. The procedures shall be implemented notwithstanding any time limits in established between the domestic laws States by notes to be exchanged through diplomatic channels. After a period of these States. The three years after the entry into force of this Convention, the competent authorities shall consult in order to determine whether it is appropriate to make the exchange of the Contracting States shall by mutual agreement settle the mode of application of this paragraph. (6) diplomatic notes. The provisions of this paragraph 5 shall not apply to cases falling within paragraph 4 have effect after the States have so agreed through the exchange of Article 4 of this Conventiondiplomatic notes.

MUTUAL AGREEMENT PROCEDURE. (1) Where a person resident of a Contracting State considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this ConventionAgreement, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 (1) of Article 2222 of this Agreement, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention. (2) The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting Statesthis Agreement. (3) The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Conventionthis Agreement. They may also consult together for the elimination of double taxation in cases not provided for in the Conventionthis Agreement. (4) The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. (5) Where, (a) under paragraph (1) of this Article, a person has presented a case to the competent authority of a Contracting State on the basis that the actions of one or both of the Contracting States have resulted for that person in taxation not in accordance with the provisions of this ConventionAgreement, and (b) the competent authorities are unable to reach an agreement to resolve that case pursuant to paragraph 2 (2) of this Article within two three years from the presentation of the case to the competent authority of the other Contracting State, any unresolved issues arising from the case shall be submitted to arbitration if the person so requests. These unresolved issues shall not, however, be submitted to arbitration if a decision on these issues has already been rendered by a court or administrative tribunal of either State. Unless a the person directly affected by the case does not accept the mutual agreement that implements the arbitration decision, that decision shall be binding on both Contracting States and shall be implemented notwithstanding any time limits in the domestic laws of these States. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this paragraph. (6) The provisions of paragraph 5 shall not apply to cases falling within paragraph 4 of Article 4 of this Convention.

MUTUAL AGREEMENT PROCEDURE. (1) Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 2225, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention. (2) The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States. (3) The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. They may also consult together for the elimination of double taxation in cases not provided for in the Convention. (4) The competent authorities of the Contracting States may communicate with each other directly directly, including through a joint commission consisting of themselves or their representatives, for the purpose of reaching an agreement in the sense of the preceding paragraphs. (5) Where, a) under paragraph 1, a person has presented a case to the competent authority of a Contracting State on the basis that the actions of one or both of the Contracting States have resulted If it is not possible for that person in taxation not in accordance with the provisions of this Convention, and b) the competent authorities are unable to reach an agreement to resolve that case pursuant difficulties or doubts arising as to paragraph 2 the interpretation or application of the Convention in course of the mutual agreement procedure according to the preceding paragraphs of this Article within a time limit of two years from the presentation of date on which the procedure was initiated, the case shall be presented, upon application of all taxpayers concerned, to an arbitration court by the competent authority of the other Contracting State, any unresolved issues arising from the case shall be submitted to arbitration if the person so requests. These unresolved issues shall not, however, be submitted to arbitration if a decision on these issues State which has already been rendered by a court or administrative tribunal of either State. Unless a person directly affected by the case does not accept initiated the mutual agreement that implements procedure. The arbitration court shall consist of one representative of each competent authority of the Contracting States and of one independent person from each Contracting State who shall be appointed from a list of arbitrators in the order of their ranking. The arbitrators shall elect another person as chairman who must possess the qualifications required for the appointment to the highest judicial offices in his country or be a juriconsult of recognized competence. Each State shall nominate five competent persons for the list of arbitrators. The taxpayer shall be heard before the arbitration decision, that court at his request. The arbitration court shall deliver its decision not more than six months from the date on which the matter was referred to it. The decision shall be binding with regard to the individual case on both Contracting States and shall be implemented notwithstanding any time limits in the domestic laws of these States. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this paragraphall taxpayers concerned. (6) The provisions of paragraph 5 shall not apply to cases falling within paragraph 4 of Article 4 of this Convention.

MUTUAL AGREEMENT PROCEDURE. (1) . Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 2226, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention. (2) . The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States. (3) . The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. They may also consult together for the elimination of double taxation in cases not provided for in the Convention. (4) . The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. (5) Where, a) under paragraph 1, a person has presented a case . If any difficulty or doubt arising as to the interpretation or application of the Convention cannot be resolved by the competent authority of a Contracting State on the basis that the actions of one or both authorities of the Contracting States have resulted for that person in taxation not in accordance with a mutual agreement procedure pursuant to the provisions previous paragraphs of this Convention, and b) the competent authorities are unable to reach an agreement to resolve that case pursuant to paragraph 2 Article within a period of two years from after the presentation of question was raised, the case may, at the request of either Contracting State, be submitted for arbitration, but only after fully exhausting the procedures available under paragraphs 1 to 4 of this Article and provided the competent authority of the other Contracting State, any unresolved issues arising from State agrees and the case shall taxpayer or taxpayers involved agree in writing to be submitted to arbitration if the person so requests. These unresolved issues shall not, however, be submitted to arbitration if a decision on these issues has already been rendered by a court or administrative tribunal of either State. Unless a person directly affected bound by the case does not accept the mutual agreement that implements decision of the arbitration decision, that board. The decision of the arbitration board in a particular case shall be binding on both Contracting States and shall be implemented notwithstanding any time limits in the domestic laws of these States. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this paragraphtaxpayer or taxpayers involved with respect to that case. (6) The provisions of paragraph 5 shall not apply to cases falling within paragraph 4 of Article 4 of this Convention.

MUTUAL AGREEMENT PROCEDURE. (1) Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this ConventionAgreement, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 2223, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the ConventionAgreement. (2) The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the ConventionAgreement. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States. (3) The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the ConventionAgreement. They may also consult together for the elimination of double taxation in cases not provided for in the ConventionAgreement. (4) The competent authorities of the Contracting States may communicate with each other directly directly, including through a joint commission consisting of themselves or their representatives, for the purpose of reaching an agreement in the sense of the preceding paragraphs. (5) Where, a) under paragraph 1, a person has presented a case to the competent authority of a Contracting State on the basis that the actions of one or both of the Contracting States have resulted If it is not possible for that person in taxation not in accordance with the provisions of this Convention, and b) the competent authorities are unable to reach an agreement to resolve that case pursuant difficulties or doubts arising as to paragraph 2 the interpretation or application of the Agreement in the course of the mutual agreement procedure according to the preceding paragraphs of this Article within a time limit of two years from the presentation of date on which the procedure was initiated, the case shall be presented, upon application of all taxpayers concerned, to an arbitration court by the competent authority of the other Contracting State, any unresolved issues arising from the case shall be submitted to arbitration if the person so requests. These unresolved issues shall not, however, be submitted to arbitration if a decision on these issues State which has already been rendered by a court or administrative tribunal of either State. Unless a person directly affected by the case does not accept initiated the mutual agreement that implements procedure. The arbitration court shall consist of one representative of each competent authority of the Contracting States and of one independent person from each Contracting State who shall be appointed from a list of arbitrators in the order of their ranking. The arbitrators shall elect another person as chairman who must possess the qualifications required for the appointment to the highest judicial offices in his country or be a juriconsult of recognized competence. Each State shall nominate five competent persons for the list of arbitrators. The taxpayer shall be heard before the arbitration decision, that court at his request. The arbitration court shall deliver its decision not more than six months from the date on which the matter was referred to it. The decision shall be binding with regard to the individual case on both Contracting States and shall be implemented notwithstanding any time limits in the domestic laws of these States. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this paragraphall taxpayers concerned. (6) The provisions of paragraph 5 shall not apply to cases falling within paragraph 4 of Article 4 of this Convention.

MUTUAL AGREEMENT PROCEDURE. (1) . Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 2224 (Nondiscrimination), to that of the Contracting State of which he is a national. The case must be presented within three four years from the first notification of the action resulting in assessment giving rise to double taxation or to taxation not in accordance with the provisions of the this Convention. (2) . The competent authority shall endeavourendeavor, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the this Convention. Any agreement reached shall be implemented notwithstanding any time limits or other procedural limitations in the domestic law of the Contracting States. (3) . The competent authorities of the Contracting States shall endeavour endeavor to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the this Convention. They may also consult together for In particular the elimination of double taxation in cases not provided for in the Convention. (4) The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. (5) Where,agree a) under paragraph 1, a person has presented a case to the competent authority same attribution of income, deductions, credits, or allowances of an enterprise of a Contracting State on to its permanent establishment situated in the basis that other Contracting State; b) to the actions same allocation of one income, deductions, credits, or both of the Contracting States have resulted for that person in taxation not allowances between associated enterprises and other persons in accordance with the provisions principles of Article 9 (Associated Enterprises); c) to the settlement of conflicting application of this Convention, and bincluding conflicts regarding aa) the competent authorities are unable to reach an agreement to resolve that case pursuant to paragraph 2 within two years from characterization of particular items of income; bb) the presentation characterization of the case to the competent authority of the other Contracting State, any unresolved issues arising from the case shall be submitted to arbitration if the person so requests. These unresolved issues shall not, however, be submitted to arbitration if a decision on these issues has already been rendered by a court or administrative tribunal of either State. Unless a person directly affected by the case does not accept the mutual agreement that implements the arbitration decision, that decision shall be binding on both Contracting States and shall be implemented notwithstanding any time limits in the domestic laws of these States. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this paragraph. (6) The provisions of paragraph 5 shall not apply to cases falling within paragraph 4 of Article 4 of this Convention.persons;

MUTUAL AGREEMENT PROCEDURE. (1) . Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 2224, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention. (2) . The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States. (3) . The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or the application of the Convention. In particular, they may consult together to endeavour to agree to the same allocation of income between associated enterprises mentioned in Article 9. They may also consult together for the elimination of double taxation in cases not provided for in the Convention. (4) . The competent authorities of the Contracting States may communicate with each other directly directly, including through a joint commission consisting of themselves or their representatives, for the purpose of reaching an agreement in the sense of the preceding paragraphsparagraphs of this Article. (5) Where, a) under paragraph 1. Notwithstanding any other bilateral treaty, a person has presented a case agreement or Convention to the competent authority of a Contracting State on the basis that the actions of one or both of which the Contracting States have resulted for that person in taxation not in accordance with are parties, the provisions of tax issues between the Contracting States (including a dispute on whether this Convention, and bConvention applies) shall be settled only under this Article unless the competent authorities are unable to reach an agreement to resolve that case pursuant to paragraph 2 within two years from the presentation of the case to the competent authority of the other Contracting State, any unresolved issues arising from the case shall be submitted to arbitration if the person so requests. These unresolved issues shall not, however, be submitted to arbitration if a decision on these issues has already been rendered by a court or administrative tribunal of either State. Unless a person directly affected by the case does not accept the mutual agreement that implements the arbitration decision, that decision shall be binding on both Contracting States and shall be implemented notwithstanding any time limits in the domestic laws of these States. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this paragraphagree otherwise. (6) The provisions of paragraph 5 shall not apply to cases falling within paragraph 4 of Article 4 of this Convention.

MUTUAL AGREEMENT PROCEDURE. (1) . Where a person resident of a Contracting State considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of notwithstanding the remedies provided by the domestic law national laws of those States, present his case to the competent authority of the Contracting State of which he is a resident resident, or, if his case comes under paragraph 1 of Article 2226, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention. (2) . The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory an appropriate solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law national laws of the Contracting States. (3) . The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. They may also consult together for the elimination of double taxation in cases not provided for in the Convention. The competent authorities shall also, by mutual agreement, develop appropriate actions, methods and techniques to improve the exchange of information carried out under Article 28 of this Convention. (4) . The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. (5) Where, a) under paragraph 1. When it seems advisable in order to reach agreement to have an oral exchange of opinions, such exchange may take place through a person has presented a case to the competent authority Commission consisting of a Contracting State on the basis that the actions of one or both representatives of the Contracting States have resulted for that person in taxation not in accordance with the provisions of this Convention, and b) the competent authorities are unable to reach an agreement to resolve that case pursuant to paragraph 2 within two years from the presentation of the case to the competent authority of the other Contracting State, any unresolved issues arising from the case shall be submitted to arbitration if the person so requests. These unresolved issues shall not, however, be submitted to arbitration if a decision on these issues has already been rendered by a court or administrative tribunal of either State. Unless a person directly affected by the case does not accept the mutual agreement that implements the arbitration decision, that decision shall be binding on both Contracting States and shall be implemented notwithstanding any time limits in the domestic laws of these States. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this paragraphStates. (6) The provisions of paragraph 5 shall not apply to cases falling within paragraph 4 of Article 4 of this Convention.

MUTUAL AGREEMENT PROCEDURE. (1) . Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law of those States, States present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 22, to that of the Contracting State of which he is a nationalresident. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the this Convention. (2) . The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the this Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States. (3) . The competent authorities of the both Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the this Convention. They may also consult together for the elimination of double taxation in cases not provided for in the this Convention. (4) . The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. (5) Where, a) under paragraph 1. When it seems advisable in order to reach agreement to have an oral exchange of opinions, such exchange may take place through a person has presented a case to Commission consisting of representatives of the competent authority of a Contracting State on the basis that the actions of one or both authorities of the Contracting States have resulted for that person in taxation not in accordance with the provisions of this Convention, andStates. b) the competent authorities are unable to reach an agreement to resolve that case pursuant to paragraph 2 within two years from the presentation of the case to the competent authority of the other Contracting State, any unresolved issues arising from the case shall be submitted to arbitration if the person so requests. These unresolved issues shall not, however, be submitted to arbitration if a decision on these issues has already been rendered by a court or administrative tribunal of either State. Unless a person directly affected by the case does not accept the mutual agreement that implements the arbitration decision, that decision shall be binding on both Contracting States and shall be implemented notwithstanding any time limits in the domestic laws of these States5. The competent authorities of the Contracting States shall may by mutual agreement settle the appropriate mode of application of this paragraph. (6) The provisions Convention and, especially, the requirements to which the residents of paragraph 5 a Contracting State shall not apply be subjected in order to cases falling within paragraph 4 of Article 4 of obtain, in the other State, the tax reliefs or exemptions provided for by this Convention.

MUTUAL AGREEMENT PROCEDURE. (1) Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 2224, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention. (2) The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States. (3) The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. They may also consult together for the elimination of double taxation in cases not provided for in the Convention. (4) The competent authorities of the Contracting States may communicate with each other directly directly, including through a joint commission consisting of themselves or their representatives, for the purpose of reaching an agreement in the sense of the preceding paragraphs. (5) Where, a) under paragraph 1, a person has presented a case to the competent authority of a Contracting State on the basis that the actions of one or both of the Contracting States have resulted If it is not possible for that person in taxation not in accordance with the provisions of this Convention, and b) the competent authorities are unable to reach an agreement to resolve that case pursuant difficulties or doubts arising as to paragraph 2 the interpretation or application of the Convention in the course of the mutual agreement procedure according to the preceding paragraphs of this Article within a time limit of two years from the presentation of date on which the procedure was initiated, the case shall be presented, upon application of all taxpayers concerned, to an arbitration court by the competent authority of the other Contracting State, any unresolved issues arising from the case shall be submitted to arbitration if the person so requests. These unresolved issues shall not, however, be submitted to arbitration if a decision on these issues State which has already been rendered by a court or administrative tribunal of either State. Unless a person directly affected by the case does not accept initiated the mutual agreement that implements procedure. The arbitration court shall consist of one representative of each competent authority of the Contracting States and of one independent person from each Contracting State who shall be appointed from a list of arbitrators in the order of their ranking. The arbitrators shall elect another person as chairman who must possess the qualifications required for the appointment to the highest judicial offices in his country or be a juriconsult of recognized competence. Each State shall nominate five competent persons for the list of arbitrators. The taxpayer shall be heard before the arbitration decision, that court at his request. The arbitration court shall deliver its decision not more than six months from the date on which the matter was referred to it. The decision shall be binding with regard to the individual case on both Contracting States and shall be implemented notwithstanding any time limits in the domestic laws of these States. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this paragraphall taxpayers concerned. (6) The provisions of paragraph 5 shall not apply to cases falling within paragraph 4 of Article 4 of this Convention.

MUTUAL AGREEMENT PROCEDURE. (1) . Where a person considers that the actions of one or both of the Contracting States result or will result for him that person in taxation not in accordance with the provisions of this Convention, he that person may, irrespective of the remedies provided by the domestic law of those States, present his a case to the competent authority of the Contracting State of which he the person is a resident or, if his the case comes under paragraph 1 of Article 2225, to that of the Contracting State of which he the person is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention. (2) . The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States. (3) . The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. They may also consult together for the elimination of double taxation in cases not provided for in the Convention. (4) . The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. (5) Where, a) under paragraph 1, a person has presented a case . If any difficulty or doubt arising as to the interpretation or application of the Convention cannot be resolved by the competent authority of a Contracting State on the basis that the actions of one or both authorities of the Contracting States have resulted for that person in taxation not in accordance with a mutual agreement procedure pursuant to the provisions previous paragraphs of this Convention, and b) the competent authorities are unable to reach an agreement to resolve that case pursuant to paragraph 2 Article within a period of two years from after the presentation of question was raised, the case to may, at the competent authority request of the other either Contracting State, any unresolved issues arising from the case shall be submitted for arbitration, but only after fully exhausting the procedures available under paragraphs 1 to arbitration if 4 of this Article and provided the person so requests. These unresolved issues shall not, however, taxpayer or taxpayers involved agree in writing to be submitted to arbitration if a decision on these issues has already been rendered by a court or administrative tribunal of either State. Unless a person directly affected bound by the case does not accept the mutual agreement that implements decision of the arbitration decision, that board. The decision of the arbitration board in a particular case shall be binding on both Contracting States and the taxpayer or taxpayers involved with respect to that case. The composition of the arbitration board and the arbitration procedures shall be implemented notwithstanding any time limits in determined by the domestic laws of these States. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this paragraphStates. (6) The provisions of paragraph 5 shall not apply to cases falling within paragraph 4 of Article 4 of this Convention.

MUTUAL AGREEMENT PROCEDURE. (1) Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 2224, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention. (2) The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States. (3) The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. They may also consult together for the elimination of double taxation in cases not provided for in the Convention. (4) The competent authorities of the Contracting States may communicate with each other directly directly, including through a joint commission consisting of themselves or their representatives, for the purpose of reaching an agreement in the sense of the preceding paragraphs. (5) Where, a) under paragraph 1, a person has presented a case to the competent authority of a Contracting State on the basis that the actions of one or both of the Contracting States have resulted If it is not possible for that person in taxation not in accordance with the provisions of this Convention, and b) the competent authorities are unable to reach an agreement to resolve that case pursuant difficulties or doubts arising as to paragraph 2 the interpretation or application of the Convention in the course of the mutual agreement procedure according to the preceding paragraphs of this Article within a time limit of two years from the presentation of date on which the procedure was initiated, the case shall be presented, upon application of all taxpayers concerned, to an arbitration court by the competent authority of the other Contracting State, any unresolved issues arising from the case shall be submitted to arbitration if the person so requests. These unresolved issues shall not, however, be submitted to arbitration if a decision on these issues State which has already been rendered by a court or administrative tribunal of either State. Unless a person directly affected by the case does not accept initiated the mutual agreement that implements procedure. The arbitration court shall consist of one representative of each competent authority of the Contracting States and of one independent person from each Contracting State who shall be appointed from a list of arbitrators in the order of their ranking. The arbitrators shall elect another person as chairman who must possess the qualifications required for the appointment to the highest judicial offices in his country or be a juriconsult of recognised competence. Each State shall nominate five competent persons for the list of arbitrators. The taxpayer shall be heard before the arbitration decision, that court at his request. The arbitration court shall deliver its decision not more than six months from the date on which the matter was referred to it. The decision shall be binding with regard to the individual case on both Contracting States and shall be implemented notwithstanding any time limits in the domestic laws of these States. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this paragraphall taxpayers concerned. (6) The provisions of paragraph 5 shall not apply to cases falling within paragraph 4 of Article 4 of this Convention.

MUTUAL AGREEMENT PROCEDURE. (1) . Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law of those Contracting States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 2223, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention. (2) . The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the provisions of this Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States. (3) . The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of this Convention. In particular the competent authorities of the Contracting States may agree: a) to the same attribution of income, deductions, credits, or allowances of an enterprise of a Contracting State to its permanent establishment situated in the other Contracting State; b) to the same allocation of income, deductions, credits, or allowances between persons; c) to the settlement of conflicting application of the Convention, including conflicts regarding: (i) the characterisation of particular items of income; (ii) the characterisation of persons; (iii) the application of source rules with respect to particular items of income; and (iv) the meaning of any term used in the Convention; and d) to advance pricing arrangements. They may also consult together for the elimination of double taxation in cases not provided for in the Convention. (4) . The competent authorities of the Contracting States may communicate with each other directly directly, including through a joint commission consisting of themselves and their representatives, for the purpose of reaching an agreement in the sense of the preceding paragraphs. (5) Where, a) under paragraph 1, a person has presented a case to the competent authority of a Contracting State on the basis that the actions of one or both of the Contracting States have resulted for that person in taxation not in accordance with the provisions paragraphs of this Convention, and b) the competent authorities are unable to reach an agreement to resolve that case pursuant to paragraph 2 within two years from the presentation of the case to the competent authority of the other Contracting State, any unresolved issues arising from the case shall be submitted to arbitration if the person so requests. These unresolved issues shall not, however, be submitted to arbitration if a decision on these issues has already been rendered by a court or administrative tribunal of either State. Unless a person directly affected by the case does not accept the mutual agreement that implements the arbitration decision, that decision shall be binding on both Contracting States and shall be implemented notwithstanding any time limits in the domestic laws of these States. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this paragraphArticle. (6) The provisions of paragraph 5 shall not apply to cases falling within paragraph 4 of Article 4 of this Convention.

MUTUAL AGREEMENT PROCEDURE. (1) . Where a person considers that the actions of one or both of the Contracting States result or will result for him that person in taxation not in accordance with the provisions of this ConventionAgreement, he that person may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he that person is a resident or, if his that person's case comes under paragraph 1 of Article 2223, to that of the Contracting State of which he that person is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention.this Agreement (2) . The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory an appropriate solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting Statesthis Agreement. (3) . The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of this Agreement. 4. Considering that the Convention. They may also consult together for main aim of the elimination of Agreement is to avoid international double taxation and prevent fiscal evasion, the Contracting States agree that, in cases the event the provisions of the Agreement are used in such a manner by a taxpayer as to provide benefits not contemplated or not intended, the competent authorities of the Contracting States shall, under the procedure provided for in this Article, recommend specific amendments to be made to the ConventionAgreement. The Contracting States further agree that any such recommendation will be considered and discussed in an expeditious manner with a view to amending the Agreement, where necessary. (4) 5. The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. (5) Where, a) under paragraph 1, a person has presented a case to the competent authority of a Contracting State on the basis that the actions of one or both of the Contracting States have resulted for that person in taxation not in accordance with the provisions of this Convention, and b) the competent authorities are unable to reach an agreement to resolve that case pursuant to paragraph 2 within two years from the presentation of the case to the competent authority of the other Contracting State, any unresolved issues arising from the case shall be submitted to arbitration if the person so requests. These unresolved issues shall not, however, be submitted to arbitration if a decision on these issues has already been rendered by a court or administrative tribunal of either State. Unless a person directly affected by the case does not accept the mutual agreement that implements the arbitration decision, that decision shall be binding on both Contracting States and shall be implemented notwithstanding any time limits in the domestic laws of these States. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this paragraph. (6) The provisions of paragraph 5 shall not apply to cases falling within paragraph 4 of Article 4 of this Convention.

MUTUAL AGREEMENT PROCEDURE. (1) Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 22, 22 to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention. (2) The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States. (3) The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. They may also consult together for the elimination of double taxation in cases not provided for in the Convention. (4) The competent authorities of the Contracting States may communicate with each other directly directly, including through a joint commission consisting of themselves or their representatives, for the purpose of reaching an agreement in the sense of the preceding paragraphs. (5) Where, a) under paragraph 1, a person has presented a case to the competent authority of a Contracting State on the basis that the actions of one or both of the Contracting States have resulted for that person in taxation not in accordance with the provisions of this Convention, and b) the competent authorities are unable to reach an agreement to resolve that case pursuant to paragraph 2 within two years from the presentation of the case to the competent authority of the other Contracting State, any unresolved issues arising from the case shall be submitted to arbitration if the person so requests. These unresolved issues shall not, however, be submitted to arbitration if a decision on these issues has already been rendered by a court or administrative tribunal of either State. Unless a person directly affected by the case does not accept the mutual agreement that implements the arbitration decision, that decision shall be binding on both Contracting States and shall be implemented notwithstanding any time limits in the domestic laws of these States. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this paragraph. (6) The provisions of paragraph 5 shall not apply to cases falling within paragraph 4 of Article 4 of this Convention.

MUTUAL AGREEMENT PROCEDURE. (1) . Where a person considers that the actions of one or both of the Contracting States result or will result for him such person in taxation not in accordance with the provisions of this Convention, he it may, irrespective of the remedies provided by the domestic law of those States, and the time limits prescribed in such laws for presenting claims for refund, present his its case to the competent authority of the either Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 22, to that of the Contracting State of which he is a nationalState. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention. (2) . The competent authority shall endeavourendeavor, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Convention. Any agreement reached Collection procedures shall be implemented notwithstanding suspended during the period that any time limits in the domestic law of the Contracting Statesmutual agreement proceeding is pending. (3) . The competent authorities of the Contracting States shall endeavour endeavor to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. They In particular the competent authorities of the Contracting States may also consult together agree: a) to the same attribution of income, deductions, credits, or allowances of an enterprise of a Contracting State to its permanent establishment situated in the other Contracting State; b) to the same attribution of income, deductions, credits, or allowances between permanent establishments of an enterprise where the permanent establishments are located in the Contracting States, whether or not the enterprise is an enterprise of a Contracting State; c) to the same allocation of income, deductions, credits, or allowances between persons; d) to the settlement of conflicting application of the Convention, including conflicts regarding: i) the characterization of particular items of income; ii) the characterization of persons; iii) the application of source rules with respect to particular items of income; iv) the same meaning of any term used in the Convention; e) to advance pricing arrangements; and f) to the application of the provisions of domestic law regarding penalties, fines, and interest in a manner consistent with the purposes of the Convention. 4. To the extent necessary to facilitate the resolution of a case that is the subject of a mutual agreement proceeding under the preceding paragraphs, the tax authorities of each Contracting State shall have the power to ask any person who may have relevant information for the elimination disclosure of double taxation such information and to conduct investigations and hearings notwithstanding any time limits in cases not their domestic tax laws that would otherwise bar such requests for information. Any agreement reached under this Article shall be implemented notwithstanding any time limits or other procedural limitations in the domestic law of the Contracting States. 5. The competent authorities of the Contracting States may agree on administrative measures necessary to carry out the provisions of the Convention and particularly on the documentation to be furnished by a resident of a Contracting State in order to support its claim for the exemptions or reductions of tax provided for in the Convention. (4) 6. The competent authorities of the Contracting States may communicate with each other directly directly, including through a joint commission, for the purpose of reaching an agreement in the sense of the preceding paragraphs. (5) Where, a) under paragraph 1, a person has presented a case to the competent authority of a Contracting State on the basis that the actions of one or both of the Contracting States have resulted for that person in taxation not in accordance with the provisions of this Convention, and b) the competent authorities are unable to reach an agreement to resolve that case pursuant to paragraph 2 within two years from the presentation of the case to the competent authority of the other Contracting State, any unresolved issues arising from the case shall be submitted to arbitration if the person so requests. These unresolved issues shall not, however, be submitted to arbitration if a decision on these issues has already been rendered by a court or administrative tribunal of either State. Unless a person directly affected by the case does not accept the mutual agreement that implements the arbitration decision, that decision shall be binding on both Contracting States and shall be implemented notwithstanding any time limits in the domestic laws of these States. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this paragraph. (6) The provisions of paragraph 5 shall not apply to cases falling within paragraph 4 of Article 4 of this Convention.

MUTUAL AGREEMENT PROCEDURE. (1) . Where a person considers that the actions of one or both of the Contracting States result or will result for him the person in taxation not in accordance with the provisions of this Convention, he the person may, irrespective of the remedies provided by the domestic law of those StatesStates concerning taxes to which this Convention applies, present his a case to the competent authority of the Contracting State of which he the person is a resident or, if his the case comes under paragraph 1 of Article 2224, to that of the Contracting State of which he the person is a national. The case must be presented within three 3 years from the first notification of the action resulting in taxation not in accordance with the provisions of the this Convention. (2) . The competent authority shall endeavour, if the objection claim appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the this Convention. Any The agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States. However, in the case of Turkey, the taxpayer must claim the refund resulting from such mutual agreement within a period of 1 year after the tax administration has notified the taxpayer of the result of the mutual agreement. (3) . The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the this Convention. They may also consult together for the elimination of double taxation in cases not provided for in the this Convention. (4) . The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. (5) Where, a) under paragraph 1, a person has presented a case giving effect to the competent authority of a Contracting State on the basis that the actions of one or both of the Contracting States have resulted for that person in taxation not in accordance with the provisions of this Convention, and b) the competent authorities are unable . When it seems advisable in order to reach a solution to have an agreement to resolve that case pursuant to paragraph 2 within two years from the presentation oral exchange of opinions, such exchange may take place through a meeting of representatives of the case to the competent authority of the other Contracting State, any unresolved issues arising from the case shall be submitted to arbitration if the person so requests. These unresolved issues shall not, however, be submitted to arbitration if a decision on these issues has already been rendered by a court or administrative tribunal of either State. Unless a person directly affected by the case does not accept the mutual agreement that implements the arbitration decision, that decision shall be binding on both Contracting States and shall be implemented notwithstanding any time limits in the domestic laws of these States. The competent authorities of the Contracting States. 5. For purposes of paragraph 3 of Article XXII (Consultation) of the General Agreement on Trade in Services, the Contracting States shall by mutual agreement settle agree that, notwithstanding that paragraph, any dispute between them as to whether a measure falls within the mode of application scope of this Convention may be brought before the Council for Trade in Services, as provided by that paragraph. (6) The provisions , only with the consent of paragraph 5 shall not apply both Contracting States. Any doubt as to cases falling within paragraph 4 of Article 4 the interpretation of this Conventionparagraph shall be resolved under paragraph 3 of this Article or, failing agreement under that procedure, pursuant to any other procedure agreed to by both Contracting States.

MUTUAL AGREEMENT PROCEDURE. (1) . Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 2224, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention. (2) . The competent authority shall endeavourendeavor, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States. (3) . The competent authorities of the Contracting States shall endeavour endeavor to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or the application of the Convention. In particular, they may consult together to endeavor to agree to the same allocation of income between associated enterprises mentioned in Article 9. They may also consult together for the elimination of double taxation in cases not provided for in the Convention. (4) . The competent authorities of the Contracting States or their representatives may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. (5) Where, a) under paragraph 1. When it seems advisable in order to reach agreement to have an oral exchange of opinions, such exchange may take place through a person has presented a case to the competent authority of a Contracting State on the basis that the actions of one or both commission consisting of the Contracting States have resulted for that person in taxation not in accordance with the provisions of this Convention, and b) the competent authorities are unable to reach an agreement to resolve that case pursuant to paragraph 2 within two years from the presentation of the case to the competent authority of the other Contracting State, any unresolved issues arising from the case shall be submitted to arbitration if the person so requests. These unresolved issues shall not, however, be submitted to arbitration if a decision on these issues has already been rendered by a court or administrative tribunal of either State. Unless a person directly affected by the case does not accept the mutual agreement that implements the arbitration decision, that decision shall be binding on both Contracting States and shall be implemented notwithstanding any time limits in the domestic laws of these States. The competent authorities of the Contracting States or of their representatives. 5 Notwithstanding any other treaty, agreement or convention to which the Contracting States are parties, any tax issue between the Contracting States (including a dispute concerning whether this Convention applies) shall by mutual agreement settle the mode of application of be settled only under this paragraphArticle. (6) The provisions of paragraph 5 shall not apply to cases falling within paragraph 4 of Article 4 of this Convention.

MUTUAL AGREEMENT PROCEDURE. (1) . Where a person resident of a Contracting State considers that the actions of one or both of the Contracting States State result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of notwithstanding the remedies provided by the domestic law national laws of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 2224, to that of the Contracting State of which he is a national. The This case must be presented within three two years from of the first notification of the action resulting in giving rise to taxation not in accordance with the provisions of the Convention. (2) . The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory an appropriate solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States. (3) . The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. They In particular, the competent authorities of the Contracting States may also consult together for to endeavour to agree: a) to the same attribution of profits to a resident of a Contracting State and its permanent establishment situated in the other Contracting State; b) to the same allocation of income between a resident of a Contracting State and any associated person referred to in Article 9. 4. The competent authorities of the Contracting States may consult together for: a) the elimination of double taxation in cases not provided for in the Convention, or b) the prevention of fiscal evasion with respect to taxes to which the Convention applies. (4) 5. The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. (5) Where, a) under paragraph 1, a person has presented a case to the competent authority of a Contracting State on the basis that the actions of one or both of the Contracting States have resulted for that person in taxation not in accordance with the provisions of this Convention, and b) the competent authorities are unable to reach an agreement to resolve that case pursuant to paragraph 2 within two years from the presentation of the case to the competent authority of the other Contracting State, any unresolved issues arising from the case shall be submitted to arbitration if the person so requests. These unresolved issues shall not, however, be submitted to arbitration if a decision on these issues has already been rendered by a court or administrative tribunal of either State. Unless a person directly affected by the case does not accept the mutual agreement that implements the arbitration decision, that decision shall be binding on both Contracting States and shall be implemented notwithstanding any time limits in the domestic laws of these States6. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this paragraphConvention and, especially, the requirements to which the residents of a Contracting State shall be subjected in order to obtain, in the other Contracting State, tax reliefs or exemptions on income referred to in Articles 10, 11 and 12, received from that other Contracting State. (6) The provisions of paragraph 5 shall not apply to cases falling within paragraph 4 of Article 4 of this Convention.

MUTUAL AGREEMENT PROCEDURE. (1) . Where a person considers that the actions of one or both of the Contracting States result or will result for him such person in taxation not in accordance with the provisions of this Convention, he it may, irrespective of the remedies provided by the domestic law of those Contracting States, and the time limits prescribed in such laws for presenting claims for refund, present his its case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 22, to that one or both of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the ConventionStates. (2) . The competent authority shall endeavourendeavor, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which that is not in accordance with the this Convention. Any agreement reached shall be implemented notwithstanding any time limits or other procedural limitations in the domestic law of the Contracting States. Assessment and collection procedures shall be suspended during the period that any mutual agreement proceeding is pending. (3) . The competent authorities of the Contracting States shall endeavour endeavor to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the this Convention. They also may also consult together for the elimination of double taxation in cases not provided for in this Convention. In particular the competent authorities of the Contracting States may agree: a) to the same attribution of income, deductions, credits, or allowances of an enterprise of a Contracting State to its permanent establishment situated in the other Contracting State; b) to the same allocation of income, deductions, credits, or allowances between persons; c) to the settlement of conflicting applications of this Convention, including conflicts regarding: i) the characterization of particular items of income; ii) the characterization of persons; iii) the application of source rules with respect to particular items of income; iv) the meaning of any term used in this Convention; v) the timing of particular items of income; d) to advance pricing arrangements; and e) to the application of the provisions of domestic law regarding penalties, fines, and interest in a manner consistent with the purposes of this Convention. (4) . The competent authorities of the Contracting States may agree to increase any specific monetary amounts referred to in this Convention to reflect economic or monetary developments. 5. The competent authorities of the Contracting States may communicate with each other directly directly, including through a joint commission, for the purpose of reaching an agreement in the sense of the preceding paragraphs. (5) Where, a) under paragraph 1, 6. Where a person has presented a case to the competent authority of a one or both of the Contracting State States either: a) pursuant to paragraph 1 of this Article on the basis that the actions of one or both of the Contracting States have resulted or will result for that person in taxation not in accordance with the provisions of this Convention, and; or b) on a taxpayer-specific case regarding a matter described in paragraph 3 of this Article; and the competent authorities are unable to reach an agreement to resolve that case, and the conditions described in paragraph 7 of this Article are met, the case shall be resolved through arbitration conducted in the manner prescribed by paragraphs 7 through 9 of this Article and according to any rules or procedures agreed upon by the competent authorities of the Contracting States pursuant to paragraph 2 within two years from the presentation 10 of the case to the competent authority of the other Contracting State, any unresolved issues arising from the this Article. 7. A case shall be submitted to arbitration if on the earliest date on which all of the following conditions have been satisfied: a) tax returns have been filed with at least one of the Contracting States with respect to the taxable years at issue in the case; b) at least two years have passed since the commencement date of such case, unless the competent authorities of the Contracting States have agreed to a different date and notified the presenter of the case of such agreement; c) the presenter of the case has submitted a written request to the competent authority to which the case was presented for a resolution of the case through arbitration; and d) all concerned persons and their authorized representatives or agents have submitted to the competent authorities of both Contracting States written agreements not to disclose to any other person so requestsany information received during the course of the arbitration proceeding from either Contracting State or the arbitration panel, other than the determination of the panel. These unresolved issues A case shall not, however, be submitted to arbitration if a decision on these issues with respect to such case has already been rendered by a court or administrative tribunal of either Contracting State. Unless a person directly affected by , or if the case does not accept the mutual agreement that implements the arbitration decision, that decision shall be binding on both Contracting States and shall be implemented notwithstanding any time limits in the domestic laws of these States. The competent authorities of the Contracting States shall by mutual agreement settle have agreed prior to the mode of application date on which the arbitration otherwise would be submitted that the particular case is not suitable for resolution through arbitration. 8. For the purposes of this paragraph. (6) The provisions of paragraph 5 Article, the following definitions shall not apply to cases falling within paragraph 4 of Article 4 of this Convention.apply:

MUTUAL AGREEMENT PROCEDURE. (1) Where a person resident or citizen of one of the Contracting States considers that the actions action of one or both of the Contracting States result results or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of notwithstanding the remedies provided by the domestic law national laws of those the Contracting States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 22, or citizen. Should the resident's or citizen's claim be considered to that have merit by the competent authority of the Contracting State of to which he the claim is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention. (2) The competent authority made, it shall endeavour, if the objection appears endeavor to it come to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual an agreement with the competent authority of the other Contracting State, State with a view to the avoidance of taxation which is not in accordance with the provisions of this Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States. (32) The competent authorities of the Contracting States shall endeavour endeavor to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the this Convention. They In particular, the competent authorities of the Contracting States may also consult together for agree- (a) To the elimination same attribution of double taxation in cases not provided for industrial or commercial profits to a resident of one of the Contracting States and its permanent establishment situated in the Conventionother Contracting State; (b) To the same allocation of income, deductions, credits, or allowances between a resident of one of the Contracting States and any related person and to the readjustment of taxes imposed by each Contracting State to reflect such allocation; (c) To the same determination of the source of particular items of income; or (d) To the same characterization of particular items of income. (43) The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of this article. When it seems advisable for the preceding paragraphspurpose of reaching agreement, the competent authorities may meet together for an oral exchange of opinions. (54) Where, a) under paragraph 1, a person has presented a case to In the event that the competent authority of a Contracting State authorities reach such an agreement, taxes shall be imposed on the basis that the actions of one or both of the Contracting States have resulted for that person in taxation not such income in accordance with such agreement, and- (a) In the provisions case of this Conventionthe United States, andrefund or credit of taxes shall be allowed in accordance with such agreement; notwithstanding any procedural rule (including statutes of limitations) applicable under United States law. (b) In the competent authorities are unable to reach an agreement to resolve that case pursuant to paragraph 2 within two years from the presentation of the case Philippines, refund or credit of taxes shall be allowed in accordance with such agreement, subject to any procedural rule (including statutes of limitations) applicable under Philippine law. However, notwithstanding any such Philippine procedural rule, a tax credit certificate shall be issued if a claim is filed with the competent authority of the other Contracting State, any unresolved issues arising Philippines no later than 2 years from the case close of the taxable year in which the United States tax imposed under this paragraph is paid and such claim is filed within 5 taxable years from the close of the taxable year in issue. A tax credit certificate shall be submitted issued with respect to arbitration a claim filed after the aforementioned 5- year period only if the person so requests. These unresolved issues shall not, however, be submitted to arbitration if a decision on these issues has already been rendered by a court or administrative tribunal of either State. Unless a person directly affected claim is supported by the case does not accept books and records of the mutual agreement that implements taxpayer. The amount of the arbitration decision, that decision tax credit certificate shall be binding on both Contracting States and shall be implemented notwithstanding any time limits computed in the domestic laws same manner as an actual refund (whether or not an actual refund of these States. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this paragraphtax can be made), but may only be used as a credit against Philippine tax liability without giving rise to a refund. (6) The provisions of paragraph 5 shall not apply to cases falling within paragraph 4 of Article 4 of this Convention.

MUTUAL AGREEMENT PROCEDURE. (1) Where a person bank considers that the actions of one or both of the Contracting States result or will result for him it in taxation a charge of a bank levy not in accordance with the provisions of this Convention, he it may, irrespective of the remedies provided by the domestic law of those States, present his its case to the either competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 22, to that of the Contracting State of which he is a nationalauthority. The case must be presented within three years from the first notification of the action resulting in taxation charging not in accordance with the provisions of the Convention, or, if later, within six years from the end of the year the bank levy has been charged or the chargeable period in respect of which that bank levy is imposed or proposed. (2) The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation a charge of a bank levy which is not in accordance with the Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States, except such limitations as apply for the purposes of giving effect to such an agreement. (3) The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. They may also consult together for the elimination of double taxation charging in cases not provided for in the Convention. (4) The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. (5) Where, a) under paragraph 1, a person bank has presented a case to the competent authority of a Contracting State on the basis that the actions of one or both of the Contracting States have resulted for that person bank in taxation a levy not in accordance with the provisions of this Convention, and b) the competent authorities are unable to reach an agreement to resolve that case pursuant to paragraph 2 within two years from the presentation of the case to the competent authority of the other Contracting State, any unresolved issues arising from the case shall be submitted to arbitration if the person bank so requests. These unresolved issues shall not, however, be submitted to arbitration if a decision on these issues has already been rendered by a court or administrative tribunal of either State. Unless a person bank directly affected by the case does not accept the mutual agreement that implements the arbitration decision, that decision shall be binding on both Contracting States and shall be implemented notwithstanding any time limits in the domestic laws of these States. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this paragraph. (6) The provisions of paragraph 5 shall not apply to cases falling within paragraph 4 of Article 4 of this Convention.

MUTUAL AGREEMENT PROCEDURE. (1) . Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 2224 (Non- Discrimination), to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention. (2) . The competent authority shall endeavourendeavor, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States. (3) . The competent authorities of the Contracting States shall endeavour endeavor to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Conventionthe 4. They may also consult together for the elimination of double taxation in cases not provided for in the Convention. (4) The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. (5) Where, a) under paragraph 1. When it seems advisable in order to reach agreement to have an oral exchange of opinions, such exchange may take place through a person has presented a case to the competent authority Commission consisting of a Contracting State on the basis that the actions of one or both representatives of the Contracting States have resulted for that person in taxation not in accordance with the provisions of this Convention, and b) the competent authorities are unable to reach an agreement to resolve that case pursuant to paragraph 2 within two years from the presentation of the case to the competent authority of the other Contracting State, any unresolved issues arising from the case shall be submitted to arbitration if the person so requests. These unresolved issues shall not, however, be submitted to arbitration if a decision on these issues has already been rendered by a court or administrative tribunal of either State. Unless a person directly affected by the case does not accept the mutual agreement that implements the arbitration decision, that decision shall be binding on both Contracting States and shall be implemented notwithstanding any time limits in the domestic laws of these States. The competent authorities of the Contracting States shall States. 5. If an agreement cannot be reached by mutual agreement settle the mode of application competent authorities pursuant to the previous paragraphs of this paragraph. (6) Article, the case may, if both competent authorities and the taxpayer agree, be submitted for arbitration, provided that the taxpayer agrees in writing to be bound by the decision of the arbitration board. The competent authorities may release to the arbitration board such information as is necessary for carrying out the arbitration procedure. The award of the arbitration board shall be binding on the taxpayer and on both States with regard to that case. The procedures shall be finalized by the Contracting States by means of notes to be exchanged through diplomatic channels after consultation between the competent authorities. The provisions of this paragraph 5 shall not apply to cases falling within paragraph 4 have effect until the date specified in the exchange of Article 4 of this Conventiondiplomatic notes.

MUTUAL AGREEMENT PROCEDURE. (1) . Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 2225, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention. (2) . The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States. (3) . The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. They may also consult together for the elimination of double taxation in cases not provided for in the Convention. (4) . The competent authorities of the Contracting States may communicate with each other directly directly, including through a joint commission, for the purpose of reaching an agreement in the sense of the preceding paragraphs. (5) Where, a) under paragraph 1, a person has presented a case . If any difficulty or doubt arising as to the interpretation or application of the Convention cannot be resolved by the competent authority of a Contracting State on the basis that the actions of one or both authorities of the Contracting States have resulted for that person in taxation not in accordance with a mutual agreement procedure pursuant to the provisions previous paragraphs of this Convention, and b) the competent authorities are unable to reach an agreement to resolve that case pursuant to paragraph 2 Article within a period of two years from after the presentation of question was raised, the case to may, at the competent authority request of the other either Contracting State, any unresolved issues arising from the case shall be submitted for arbitration, but only after fully exhausting the procedures available under paragraphs 1 to arbitration if 4 of this Article and provided the person so requests. These unresolved issues shall not, however, taxpayer or taxpayers involved agree in writing to be submitted to arbitration if a decision on these issues has already been rendered by a court or administrative tribunal of either State. Unless a person directly affected bound by the case does not accept the mutual agreement that implements decision of the arbitration decision, that board. The decision of the arbitration board in a particular case shall be binding on both Contracting States and shall be implemented notwithstanding any time limits in the domestic laws of these States. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this paragraphtaxpayer or taxpayers involved with respect to that case. (6) The provisions of paragraph 5 shall not apply to cases falling within paragraph 4 of Article 4 of this Convention.

MUTUAL AGREEMENT PROCEDURE. (1) . Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 2224, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention. (2) . The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States. (3) . The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. They may also consult together for the elimination of double taxation in cases not provided for in the Convention. (4) . The competent authorities of the Contracting States or their representatives may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. (5) Where, a) under paragraph 1paragraphs of this Article. When it seems advisable in order to reach agreement to have an oral exchange of opinions, such exchange may take place through a person has presented a case to the competent authority of a Contracting State on the basis that the actions of one or both Commission consisting of the Contracting States have resulted for that person in taxation not in accordance with the provisions of this Convention, and b) the competent authorities are unable to reach an agreement to resolve that case pursuant to paragraph 2 within two years from the presentation of the case to the competent authority of the other Contracting State, any unresolved issues arising from the case shall be submitted to arbitration if the person so requests. These unresolved issues shall not, however, be submitted to arbitration if a decision on these issues has already been rendered by a court or administrative tribunal of either State. Unless a person directly affected by the case does not accept the mutual agreement that implements the arbitration decision, that decision shall be binding on both Contracting States and shall be implemented notwithstanding any time limits in the domestic laws of these States. The competent authorities of the Contracting States shall by mutual agreement settle or of their representatives. 5. With respect to paragraph 3 of Article XXII of the mode of application General Agreement on Trade in Services, the Contracting States agree that, notwithstanding that paragraph, any disputes between them as to whether a measure relating to a tax to which any provision of this paragraph. (6) The provisions of paragraph 5 shall not apply to cases falling Convention applies falls within paragraph 4 of Article 4 the scope of this ConventionConvention may be brought before the Council for Trade in Services, as provided by that paragraph, only with the consent of both Contracting States.

MUTUAL AGREEMENT PROCEDURE. (1) . Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 2225, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention. (2) . The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States. (3) . The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. They may also consult together for the elimination of double taxation in cases not provided for in the Convention. (4) . The competent authorities of the Contracting States may by mutual agreement settle the mode of application of the Convention and, especially, the requirements to which the residents of a Contracting State shall be subjected in order to obtain, in the other Contracting State, the tax reductions or exemptions and other advantages provided for by the Convention. 5. The competent authorities of the Contracting States may communicate with each other directly directly, including through a joint commission consisting of their representatives, for the purpose of reaching an agreement in the sense of the preceding paragraphs. (5) Where, a) under paragraph 1, a person has presented a case 6. If any difficulty or doubt arising as to the interpretation or application of the Convention cannot be resolved by the competent authority of a Contracting State on the basis that the actions of one or both authorities of the Contracting States have resulted for that person in taxation not in accordance with a mutual agreement procedure pursuant to the provisions previous paragraphs of this Convention, and b) the competent authorities are unable to reach an agreement to resolve that case pursuant to paragraph 2 Article within a period of two years from after the presentation of question was raised, the case to may, at the competent authority request of the other either Contracting State, any unresolved issues arising from the case shall be submitted for arbitration, but only after fully exhausting the procedures available under paragraphs 1 to arbitration if 5 of this Article and provided the person so requests. These unresolved issues shall not, however, taxpayer or taxpayers involved agree in writing to be submitted to arbitration if a decision on these issues has already been rendered by a court or administrative tribunal of either State. Unless a person directly affected bound by the case does not accept the mutual agreement that implements decision of the arbitration decision, that board. The decision of the arbitration board in a particular case shall be binding on both Contracting States and shall be implemented notwithstanding any time limits in the domestic laws of these States. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this paragraphtaxpayer or taxpayers involved with respect to that case. (6) The provisions of paragraph 5 shall not apply to cases falling within paragraph 4 of Article 4 of this Convention.

MUTUAL AGREEMENT PROCEDURE. (1) . Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance ac- cordance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 22article 24, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action ac- tion resulting in taxation not in accordance with the provisions of the Convention. (2) . The competent authority shall endeavour, if the objection appears ap- pears to it to be justified and if it is not itself able to arrive at a satisfactory satis- ARTICLES 25 AND 26 factory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Conventionthis Conven- tion. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States. (3) . The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. They may also consult together for the elimination of double taxation in cases not provided for in the Convention. (4) . The competent authorities of the Contracting States may communicate com- municate with each other directly directly, including through a joint commis- sion consisting of themselves or their representatives, for the purpose of reaching an agreement in the sense of the preceding paragraphs. (5) Where, a) under paragraph 1. The competent authorities, a person has presented a case to through consultations, shall develop ap- propriate bilateral procedures, conditions, methods and techniques for the competent authority implementation of a Contracting State on the basis that the actions of one or both of the Contracting States have resulted for that person in taxation not in accordance with the provisions of this Convention, and b) the competent authorities are unable to reach an agreement to resolve that case pursuant to paragraph 2 within two years from the presentation of the case to the competent authority of the other Contracting State, any unresolved issues arising from the case shall be submitted to arbitration if the person so requests. These unresolved issues shall not, however, be submitted to arbitration if a decision on these issues has already been rendered by a court or administrative tribunal of either State. Unless a person directly affected by the case does not accept the mutual agreement that implements procedure provided for in this article. In addition, a competent authority may devise ap- propriate unilateral procedures, conditions, methods and techniques to facilitate the arbitration decision, that decision shall be binding on both Contracting States above-mentioned bilateral actions and shall be implemented notwithstanding any time limits in the domestic laws of these States. The competent authorities implemen- tation of the Contracting States shall by mutual agreement settle the mode of application of this paragraphprocedure. (6) The provisions of paragraph 5 shall not apply to cases falling within paragraph 4 of Article 4 of this Convention.

MUTUAL AGREEMENT PROCEDURE. (1) . Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 2224, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention. (2) . The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States. (3) . The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. They may also consult together for the elimination of double taxation in cases not provided for in the Convention. (4) . The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. (5) Where, a) under paragraph 1, a person has presented a case . If any difficulty or doubt arising as to the interpretation or application of the Convention cannot be resolved by the competent authority of a Contracting State on the basis that the actions of one or both authorities of the Contracting States have resulted for that person in taxation not in accordance with a mutual agreement procedure pursuant to the provisions previous paragraphs of this Convention, and b) the competent authorities are unable to reach an agreement to resolve that case pursuant to paragraph 2 Article within a period of two years from after the presentation of question was raised, the case to may, at the competent authority request of the other either Contracting State, any unresolved issues arising from the case shall be submitted for arbitration, but only after fully exhausting the procedures available under paragraphs 1 to arbitration if 4 of this Article and provided the person so requests. These unresolved issues shall not, however, taxpayer or taxpayers involved agree in writing to be submitted to arbitration if a decision on these issues has already been rendered by a court or administrative tribunal of either State. Unless a person directly affected bound by the case does not accept the mutual agreement that implements decision of the arbitration decision, that board. The decision of the arbitration board in a particular case shall be binding on both Contracting States and shall be implemented notwithstanding any time limits in the domestic laws of these States. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this paragraphtaxpayer or taxpayers involved with respect to that case. (6) The provisions of paragraph 5 shall not apply to cases falling within paragraph 4 of Article 4 of this Convention.

MUTUAL AGREEMENT PROCEDURE. (1) . Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law laws of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 2223 (Non-Discrimination), to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in which gives rise to taxation not in accordance with the provisions of the Convention. (2) . The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States. (3) . A Contracting State shall not, after three years from the end of the taxable period in which the income concerned has accrued, increase the tax base of a resident of either of the Contracting States by including therein items of income which have also been charged to tax in the other Contracting State. This paragraph shall not apply in the case of fraud, willful default or neglect. 4. The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. They may also consult together for the elimination of double taxation in cases not provided for in the this Convention. (4) 5. The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. (5) Where, a) under paragraph 1, a person has presented a case to the competent authority of a Contracting State on the basis that the actions of one or both of the Contracting States have resulted for that person in taxation not in accordance with the provisions of this Convention, and b) the competent authorities are unable to reach an agreement to resolve that case pursuant to paragraph 2 within two years from the presentation of the case to the competent authority of the other Contracting State, any unresolved issues arising from the case shall be submitted to arbitration if the person so requests. These unresolved issues shall not, however, be submitted to arbitration if a decision on these issues has already been rendered by a court or administrative tribunal of either State. Unless a person directly affected by the case does not accept the mutual agreement that implements the arbitration decision, that decision shall be binding on both Contracting States and shall be implemented notwithstanding any time limits in the domestic laws of these States. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this paragraph. (6) The provisions of paragraph 5 shall not apply to cases falling within paragraph 4 of Article 4 of this Convention.

MUTUAL AGREEMENT PROCEDURE. (1) . Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 2226, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention. (2) . The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States. (3) . The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. They may also consult together for the elimination of double taxation in cases not provided for in the Convention. (4) . The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. (5) Where, a) under paragraph 1, a person has presented a case . If any difficulty or doubt arising as to the competent authority of a Contracting State on the basis that the actions of one interpretation or both of the Contracting States have resulted for that person in taxation not in accordance with the provisions application of this Convention, and b) Convention cannot be resolved by the competent authorities are unable to reach an agreement to resolve that case within a period of two years pursuant to paragraph 2 within two years from the presentation previous paragraphs of this Article, the case to the competent authority of the other Contracting Statemay, any unresolved issues arising from the case shall be submitted to arbitration if the person so requests. These unresolved issues shall not, howevertaxpayer(s) agree(s), be submitted for arbitration, provided the taxpayer(s) agree(s) in writing to arbitration if a decision on these issues has already been rendered by a court or administrative tribunal of either State. Unless a person directly affected be bound by the case does not accept the mutual agreement that implements decision of the arbitration decision, that board. The decision of the arbitration board in a particular case shall be binding on both Contracting States and with respect to that case. The procedures shall be implemented notwithstanding any time limits in established through diplomatic channels. After a period of three years after the domestic laws entry into force of these States. The this Convention, the competent authorities shall consult in order to determine whether it is appropriate to make the exchange of the Contracting States shall by mutual agreement settle the mode of application of this paragraph. (6) diplomatic notes. The provisions of this paragraph 5 shall not apply to cases falling within paragraph 4 have effect after the States have so agreed through the exchange of Article 4 of this Conventiondiplomatic notes.

MUTUAL AGREEMENT PROCEDURE. (1) . Where a person resident of a Contracting State considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of without prejudice to the remedies provided by the domestic law national laws of those States, present his case address to the competent authority of the Contracting State of which he is a resident oran application in writing stating the grounds for claiming the revision of such taxation. To be admissible, if his case comes under paragraph 1 of Article 22, to that of the Contracting State of which he is a national. The case said application must be presented submitted within three two years from the first notification of the action resulting in which gives rise to taxation not in accordance with the provisions of the Convention. (2) . The competent authority referred to in paragraph 1 shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory an appropriate solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Convention. 3. Any agreement reached A Contracting State shall be implemented notwithstanding any not, after the expiry of the time limits provided in its national laws and, in any case, after five years from the domestic law end of the taxable period in which the income concerned has accrued, increase the tax base of a resident of either of the Contracting StatesStates by including therein items of income which have also been charged to tax in the other Contracting State. This paragraph shall not apply in the case of fraud, wilful default or neglect. (3) 4. The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. They In particular, the competent authorities of the Contracting States may also consult together to endeavour to agree: a) to the same attribution of profits to a resident of a Contracting State and its permanent establishment situated in the other Contracting State; b) to the same allocation of income between a resident of a Contracting State and any associated person provided for in Article IX. 5. The competent authorities of the Contracting States may consult together for the elimination of double taxation in cases not provided for in the Convention. (4) The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. (5) Where, a) under paragraph 1, a person has presented a case to the competent authority of a Contracting State on the basis that the actions of one or both of the Contracting States have resulted for that person in taxation not in accordance with the provisions of this Convention, and b) the competent authorities are unable to reach an agreement to resolve that case pursuant to paragraph 2 within two years from the presentation of the case to the competent authority of the other Contracting State, any unresolved issues arising from the case shall be submitted to arbitration if the person so requests. These unresolved issues shall not, however, be submitted to arbitration if a decision on these issues has already been rendered by a court or administrative tribunal of either State. Unless a person directly affected by the case does not accept the mutual agreement that implements the arbitration decision, that decision shall be binding on both Contracting States and shall be implemented notwithstanding any time limits in the domestic laws of these States. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this paragraph. (6) The provisions of paragraph 5 shall not apply to cases falling within paragraph 4 of Article 4 of this Convention.

MUTUAL AGREEMENT PROCEDURE. (1) . Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 2223 (Non­ discrimination) , to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention. (2) . The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by a mutual agreement procedure with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States. (3) . The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement procedure any difficulties or doubts arising as to the interpretation or application of the Convention. 4. They may also consult together for Considering that the elimination main aim of the Convention is to avoid international double taxation in cases not provided for taxation, the Contracting States agree that, in the event the provisions of the Convention are used in such a manner as to provide benefits not contemplated or not intended, the competent authorities of the Contracting States shall, under the mutual agreement procedure, recommend specific amendments to be made to the Convention. The Contracting States further agree that any such recommendation will be considered and discussed in an expeditious manner with a view to amending the Convention, where necessary. (4) 5. The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. (5) Where, a) under paragraph 1, a person has presented a case to the competent authority of a Contracting State on the basis that the actions of one or both of the Contracting States have resulted for that person in taxation not in accordance with the provisions of this Convention, and b) the competent authorities are unable to reach an agreement to resolve that case pursuant to paragraph 2 within two years from the presentation of the case to the competent authority of the other Contracting State, any unresolved issues arising from the case shall be submitted to arbitration if the person so requests. These unresolved issues shall not, however, be submitted to arbitration if a decision on these issues has already been rendered by a court or administrative tribunal of either State. Unless a person directly affected by the case does not accept the mutual agreement that implements the arbitration decision, that decision shall be binding on both Contracting States and shall be implemented notwithstanding any time limits in the domestic laws of these States. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this paragraph. (6) The provisions of paragraph 5 shall not apply to cases falling within paragraph 4 of Article 4 of this Convention.

MUTUAL AGREEMENT PROCEDURE. (1) . Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 2225, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention. (2) . The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States. (3) . The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. They may also consult together for the elimination of double taxation in cases not provided for in the Convention. (4) . The competent authorities of the Contracting States may by mutual agreement settle the mode of application of the Convention and, especially, the requirements to which the residents of a Contracting State shall be subjected in order to obtain, in the other Contracting State, the tax reductions or exemptions and other advantages provided for by the Convention. 5. The competent authorities of the Contracting States may communicate with each other directly directly, including through a joint commission consisting of their representatives, for the purpose of reaching an agreement in the sense of the preceding paragraphs. (5) Where, a) under paragraph 1, a person has presented a case 6. If any difficulty or doubt arising as to the competent authority of a Contracting State on the basis that the actions of one interpretation or both application of the Contracting States have resulted for that person in taxation Convention cannot in accordance with the provisions of this Convention, and b) the competent authorities are unable to reach an agreement to resolve that case pursuant to paragraph 2 within two years from the presentation of the case to the competent authority of the other Contracting State, any unresolved issues arising from the case shall be submitted to arbitration if the person so requests. These unresolved issues shall not, however, be submitted to arbitration if a decision on these issues has already been rendered by a court or administrative tribunal of either State. Unless a person directly affected resolved by the case does not accept the mutual agreement that implements the arbitration decision, that decision shall be binding on both Contracting States and shall be implemented notwithstanding any time limits in the domestic laws of these States. The competent authorities of the Contracting States shall by in a mutual agreement settle procedure pursuant to the mode of application previous paragraphs of this paragraph. (6) The provisions Article within a period of paragraph two years after the question was raised, the case may, at the request of either Contracting State, be submitted for arbitration, but only after fully exhausting the procedures available under paragraphs 1 to 5 shall not apply to cases falling within paragraph 4 of Article 4 of this ConventionArticle and provided the taxpayer or taxpayers involved agree in writing to be bound by the decision of the arbitration board.

MUTUAL AGREEMENT PROCEDURE. (1) . Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 2225, to that of the Contracting State of which he is a national. The case must be presented within three two years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention. (2) . The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States. (3) . The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. They may also consult together for the elimination of double taxation in cases not provided for in the Convention. (4) . The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. (5) Where, a) under paragraph 1. When it seems advisable in order to reach agreement to have an oral exchange of opinions, such exchange may take place through a person has presented a case to commission consisting of representatives of the competent authority of a Contracting State on the basis that the actions of one or both authorities of the Contracting States have resulted States. 5. In the cases provided for that person in taxation not in accordance with the provisions of this Conventionpreceding paragraphs, and b) the competent authorities are unable to reach an agreement to resolve that case pursuant to paragraph 2 within two years from the presentation of the case to the competent authority of the other Contracting State, any unresolved issues arising from the case shall be submitted to arbitration if the person so requests. These unresolved issues shall not, however, be submitted to arbitration if a decision on these issues has already been rendered by a court or administrative tribunal of either State. Unless a person directly affected by the case does not accept the mutual agreement that implements the arbitration decision, that decision shall be binding on both Contracting States and shall be implemented notwithstanding any time limits in the domestic laws of these States. The competent authorities of the Contracting States do not reach an agreement for the avoidance of double taxation within two years from the date on which the case has been first presented to one of them, and the taxpayer(s) agree(s) to be bound by the decision of an arbitration board, the competent authorities may establish such an arbitration board for each specific case, which is entrusted with giving an expert opinion on the method for the elimination of double taxation. The board can only be established if the parties concerned previously waive - without any reservations or conditions - the pending legal proceedings at the domestic court. The arbitration board shall consist of three members appointed in the following manner: each competent authority shall appoint a member and the two members shall appoint by mutual agreement settle the mode of application Chairman who shall be chosen among independent experts from either Contracting State or from another OECD member country. When giving its opinion, the arbitration board shall apply the provisions of this paragraphConvention and principles of international law, taking into account the domestic laws of the Contracting States. The arbitration board shall establish its own rules of procedure. The person concerned may upon request be heard or be represented before the arbitration board and, when requested by the board, such person shall appear before it or appoint a representative for such purpose. (6) . The provisions opinion of paragraph 5 the arbitration board shall be given within six months from the date on which the case has been presented. The board shall rule with a majority vote of its members. In case of divergence of the voting of the members appointed by each competent authority, the Chairman’s vote shall prevail. Within six months from the date on which the arbitration board has expressed its expert opinion, the competent authorities shall, by mutual agreement, adopt measures aiming at removing the reason of the tax dispute. The measures so adopted may also not apply comply with the opinion of the arbitration board. If the competent authorities do not reach an agreement to cases falling remove the reason of the tax dispute within paragraph 4 of Article 4 of this Conventionsix months from the date on which the arbitration board has expressed its opinion, they shall comply with and execute such opinion. 7. Costs for the arbitration procedure shall be divided equally between the Contracting States.

MUTUAL AGREEMENT PROCEDURE. (1) . Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this ConventionAgreement, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 2224, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention. (2) . The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the ConventionAgreement, provided that the competent authority of the other Contracting State is notified of the case within three years from the first notification of the action resulting in taxation not in accordance with the provisions of this Agreement. Any In such case, any agreement reached shall be implemented notwithstanding any subject to the time limits provided in the domestic law of the Contracting Statesits tax laws. (3) . The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the ConventionAgreement. For the purposes, the Contracting States shall take into account the Model Tax Agreement on Income and on Capital, the General Guidelines, and the Decisions and Recommendations of the Organisation for Economic Cooperation and Development (OECD) regarding tax issues. They may also consult together for the elimination of double taxation in regarding cases not provided for in the ConventionAgreement. (4) . The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. (5) Where, a) under paragraph 1. When it seems advisable in order to reach agreement to have an oral exchange of opinions, such exchange may take place through a person has presented a case to Commission consisting of representatives of the competent authority of a Contracting State on the basis that the actions of one or both authorities of the Contracting States have resulted for that person in taxation not in accordance with States. 5. If any difficulty or doubt arising as to the provisions interpretation or application of this Convention, and b) Agreement cannot be resolved by the competent authorities are unable to reach an agreement to resolve that case pursuant to paragraph 2 within two years from the presentation previous paragraphs of this Article, the case to may, if both competent authorities and the competent authority of the other Contracting State, any unresolved issues arising from the case shall be submitted to arbitration if the person so requests. These unresolved issues shall not, howevertaxpayer agree, be submitted for arbitration, provided that the taxpayer agrees in writing to arbitration if a decision on these issues has already been rendered by a court or administrative tribunal of either State. Unless a person directly affected be bound by the case does not accept the mutual agreement that implements decision of the arbitration decision, that board. The decision of the arbitration board in a particular case shall be binding on both States with respect to that case. The procedures shall be established between the States by notes to be exchanged through diplomatic channels. 6. Notwithstanding any treaty on international trade or investment [to] which the Contracting States and are or may become parties, any dispute over a measure taken by a Contracting State involving a tax covered by Article 2 or, in the case of non-discrimination, any taxation measure taken by a Contracting State including a dispute whether this Agreement applies, shall be implemented notwithstanding any time limits in settled only under the domestic laws of these States. The Agreement unless the competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this paragraphState agree otherwise. (6) The provisions of paragraph 5 shall not apply to cases falling within paragraph 4 of Article 4 of this Convention.

MUTUAL AGREEMENT PROCEDURE. (1) . Where a person considers that the actions of one or both of the Contracting States result or will result for him that person in taxation not in accordance with the provisions of this ConventionAgreement, he that person may, irrespective of the remedies provided by the domestic law of those States, present his case address to the competent authority of the Contracting State of which he that person is a resident or, if his that person's case comes under paragraph 1 of Article 2224, to that of the Contracting State of which he that person is a national, an application in writing stating the grounds for claiming the revision of such taxation. The case To be admissible, the said application must be presented submitted within three two years from the first notification of the action resulting in taxation not in accordance with the provisions of the ConventionAgreement. (2) . The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory an appropriate solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting StatesAgreement. (3) . The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the ConventionAgreement. They may also consult together for the elimination of double taxation in cases not provided for in the ConventionAgreement. 4. In particular, the competent authorities of the Contracting States may consult together to endeavour to agree: (4a) to the same attribution of profits to an enterprise of a Contracting State and to its permanent establishment situated in the other Contracting State; (b) to the same allocation of profits between associated enterprises as provided for in Article 9; (c) to the method of avoiding double taxation in the case of an estate or trust. 5. The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. (5) Where, a) under paragraph 1, a person has presented a case to the competent authority of a Contracting State on the basis that the actions of one or both of the Contracting States have resulted for that person in taxation not in accordance with applying the provisions of this ConventionAgreement. 6. If any question, and b) difficulty or doubt arising as to the interpretation or application of the Agreement cannot be resolved or dealt with by the competent authorities are unable to reach an agreement to resolve that case pursuant to paragraph 2 within two years from the presentation as a result of the case to application of the provisions of paragraphs 1, 2 or 3, these questions, difficulties or doubts may, if the competent authority of the other Contracting State, any unresolved issues arising from the case shall be submitted to arbitration if the person so requests. These unresolved issues shall not, howeverauthorities agree, be submitted to an arbitration if a decision on these issues has already been rendered by a court or administrative tribunal commission. The decisions of either Statethe commission shall be binding. Unless a person directly affected by The composition of the case does not accept the mutual agreement that implements commission and the arbitration decision, that decision procedures shall be binding on both Contracting States and shall be implemented notwithstanding any time limits in determined, after consultation between the domestic laws competent authorities, through an exchange of these States. The competent authorities of diplomatic notes between the Contracting States shall by mutual agreement settle the mode of application of this paragraphStates. (6) The provisions of paragraph 5 shall not apply to cases falling within paragraph 4 of Article 4 of this Convention.

MUTUAL AGREEMENT PROCEDURE. (1) . Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 2224, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention. (2) . The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States. (3) . The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. They may also consult together for the elimination of double taxation in cases not provided for in the Convention. (4) . The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. (5) Where, a) under paragraph 1, a person has presented a case . If any difficulty or doubt arising as to the interpretation or application of the Convention cannot be resolved by the competent authority of a Contracting State on the basis that the actions of one or both authorities of the Contracting States have resulted for that person in taxation not in accordance with a mutual agreement procedure pursuant to the provisions previous paragraphs of this ConventionArticle within a period of two years after the question was raised, and b) the case may, at the request of either Contracting State, be submitted for arbitration, but only after fully exhausting the procedures available under paragraphs 1 to 4 of this Article and provided the taxpayer or taxpayers involved agree in writing to be bound by the decision of the arbitration board. The arbitration board shall be installed by the competent authorities are unable to reach an agreement to resolve that case pursuant to paragraph 2 within two years from the presentation of the case to the competent authority of the other Contracting State, any unresolved issues arising from the case shall be submitted to arbitration if the person so requests. These unresolved issues shall not, however, be submitted to arbitration if a decision on these issues has already been rendered by a court or administrative tribunal of either State. Unless a person directly affected by the case does not accept the mutual agreement that implements the arbitration decision, that decision shall be binding on both Contracting States and shall be implemented notwithstanding any time limits in the domestic laws of these States. The competent authorities of the Contracting States shall by mutual agreement settle agree on and instruct the mode arbitration board regarding specific rules of application procedure, such as appointment of this paragrapha chairman, procedures for reaching a decision and the establishment of time limits. The decision of the arbitration board in a particular case shall be binding on both Contracting States and the taxpayer or taxpayers involved with respect to that case. (6) The provisions of paragraph 5 shall not apply to cases falling within paragraph 4 of Article 4 of this Convention.

MUTUAL AGREEMENT PROCEDURE. (1) Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law of those States, and the time limits prescribed in such laws for presenting claims for refund, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 2224 (Non-Discrimination), to that of the Contracting State of which he is a national. The case must be presented within three five years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention. (2) The competent authority shall endeavourendeavor, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Convention. Any agreement reached shall be implemented notwithstanding any time limits or other procedural limitations in the domestic law of the Contracting States. Assessment and collection procedures shall be suspended during the pendency of any mutual agreement proceeding. (3) The competent authorities of the Contracting States shall endeavour endeavor to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. In particular the competent authorities of the Contracting States may agree: a) to the same attribution of income, deductions, credits, or allowances of an enterprise of a Contracting State to its permanent establishment situated in the other Contracting State; b) to the same allocation of income, deductions, credits, or allowances between persons; c) to the same characterization of particular items of income, including the same characterization of income that is assimilated to income from shares by the taxation law of one of the Contracting States and that is treated as a different class of income in the other State; d) to the same characterization of persons; e) to the same application of source rules with respect to particular items of income; f) to a common meaning of a term; and g) that the conditions for the application of paragraph 10 of Article 10 (Dividends), paragraph 10 of Article 11 (Interest), paragraph 7 of Article 12 (Royalties), or paragraph 3 of Article 21 (Other Income) of the Convention are met. They may also consult together for the elimination of double taxation in cases not provided for in the Convention. (4) The competent authorities also may agree to increases in any specific dollar amounts referred to in the Convention to reflect economic or monetary developments. 5) The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. (5) Where, a) under paragraph 1, a person has presented a case to the competent authority of a Contracting State on the basis that the actions of one or both of the Contracting States have resulted for that person in taxation not in accordance with the provisions of this Convention, and b) the competent authorities are unable to reach an agreement to resolve that case pursuant to paragraph 2 within two years from the presentation of the case to the competent authority of the other Contracting State, any unresolved issues arising from the case shall be submitted to arbitration if the person so requests. These unresolved issues shall not, however, be submitted to arbitration if a decision on these issues has already been rendered by a court or administrative tribunal of either State. Unless a person directly affected by the case does not accept the mutual agreement that implements the arbitration decision, that decision shall be binding on both Contracting States and shall be implemented notwithstanding any time limits in the domestic laws of these States. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this paragraph. (6) The provisions of paragraph 5 shall not apply to cases falling within paragraph 4 of Article 4 of this Convention.

MUTUAL AGREEMENT PROCEDURE. (1) . Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 2226, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention. (2) . The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States. (3) . The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. They may also consult together for the elimination of double taxation in cases not provided for in the Convention. (4) . The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. (5) Where, a) under paragraph 1, a person has presented a case . If any difficulty or doubt arising as to the interpretation or application of the Convention cannot be resolved by the competent authority of a Contracting State on the basis that the actions of one or both authorities of the Contracting States have resulted for that person in taxation not in accordance with a mutual agreement procedure pursuant to the provisions previous paragraphs of this Convention, and b) the competent authorities are unable to reach an agreement to resolve that case pursuant to paragraph 2 Article within a period of two years from after the presentation of question was raised, the case to may, at the competent authority request of the other either Contracting State, any unresolved issues arising from the case shall be submitted for arbitration, but only after fully exhausting the procedures available under paragraphs 1 to arbitration if 4 of this Article and provided the person so requests. These unresolved issues shall not, however, taxpayer or taxpayers involved agree in writing to be submitted to arbitration if a decision on these issues has already been rendered by a court or administrative tribunal of either State. Unless a person directly affected bound by the case does not accept the mutual agreement that implements decision of the arbitration decision, that board. The decision of the arbitration board in a particular case shall be binding on both Contracting States and shall be implemented notwithstanding any time limits in the domestic laws of these States. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this paragraphtaxpayer or taxpayers involved with respect to that case. (6) The provisions of paragraph 5 shall not apply to cases falling within paragraph 4 of Article 4 of this Convention.

MUTUAL AGREEMENT PROCEDURE. (1) . Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this ConventionAgreement, he may, irrespective of the remedies provided by the domestic law of those Contracting States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 2223, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the ConventionAgreement. (2) . The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the ConventionAgreement. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting StatesParties. (3) . The competent authorities of the Contracting States shall endeavour to resolve resolve, by mutual agreement agreement, any difficulties or doubts arising as to the interpretation or application of the ConventionAgreement. They may also consult together for the elimination of double taxation in cases not provided for in the ConventionAgreement. (4) . The competent authorities of the Contracting States may communicate with each other directly directly, including through a joint commission consisting of themselves or their representatives, for the purpose of reaching an agreement in the sense of the preceding paragraphs. (5) Where, a) under paragraph 1, . Any unresolved issues within a person has presented a case to the competent authority period of a Contracting State on the basis that the actions of one or both of the Contracting States have resulted for that person in taxation not in accordance with the provisions of this Convention, and b) the competent authorities are unable to reach an agreement to resolve that case pursuant to paragraph 2 within two three years from the presentation of the case to the competent authority of the other Contracting State, any unresolved issues arising from the case contracting State of which such a person is resident shall be submitted to arbitration if the person so requests. These unresolved issues shall not, however, be submitted to arbitration if a decision on these issues has already been rendered by a court or administrative tribunal of either State. Unless a person directly affected by the case does not accept the mutual agreement that implements the arbitration decision, that decision shall be binding on both Contracting States and shall be implemented notwithstanding any time limits in the domestic laws of these States. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this paragraph. (6) The provisions of paragraph 5 shall not apply to cases falling within paragraph 4 of Article 4 of this Convention.

MUTUAL AGREEMENT PROCEDURE. (1) . Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 2224, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention. (2) . The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States. (3) . The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. They may also consult together for the elimination of double taxation in cases not provided for in the Convention. (4) . The competent authorities of the Contracting States or their representatives may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. (5) Where, a) under paragraph 1. When it seems advisable in order to reach agreement to have an oral exchange of opinions, such exchange may take place through a person has presented a case to the competent authority of a Contracting State on the basis that the actions of one or both commission consisting of the Contracting States have resulted for that person in taxation not in accordance with the provisions of this Convention, and b) the competent authorities are unable to reach an agreement to resolve that case pursuant to paragraph 2 within two years from the presentation of the case to the competent authority of the other Contracting State, any unresolved issues arising from the case shall be submitted to arbitration if the person so requests. These unresolved issues shall not, however, be submitted to arbitration if a decision on these issues has already been rendered by a court or administrative tribunal of either State. Unless a person directly affected by the case does not accept the mutual agreement that implements the arbitration decision, that decision shall be binding on both Contracting States and shall be implemented notwithstanding any time limits in the domestic laws of these States. The competent authorities of the Contracting States shall by mutual agreement settle or of their representatives. 5. With respect to paragraph 3 of Article XXII of the mode of application General Agreement on Trade in Services, the Contracting States agree that, notwithstanding that paragraph, any disputes between them as to whether a measure relating to a tax to which any provision of this paragraph. (6) The provisions of paragraph 5 shall not apply to cases falling Convention applies falls within paragraph 4 of Article 4 the scope of this ConventionConvention may be brought before the Council for Trade in Services, as provided by that paragraph, only with the consent of both Contracting States.

MUTUAL AGREEMENT PROCEDURE. (1) . Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 2224, to that of the Contracting State of which he is a national. The case must be presented within three two years from the first notification of the action resulting in taxation not in accordance with the provisions of the this Convention. (2) . The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States. (3) . The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. They may also consult together for the elimination of double taxation in cases not provided for in the Convention. (4) . The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. (5) Where, a) under paragraph 1. When it seems advisable in order to reach agreement to have an oral exchange of opinions, such exchange may take place through a person has presented a case to Commission consisting of representatives of the competent authority of a Contracting State on the basis that the actions of one or both authorities of the Contracting States have resulted States. 5. In the cases provided for that person in taxation not in accordance with the provisions of this Conventionpreceding paragraphs, and b) the competent authorities are unable to reach an agreement to resolve that case pursuant to paragraph 2 within two years from the presentation of the case to the competent authority of the other Contracting State, any unresolved issues arising from the case shall be submitted to arbitration if the person so requests. These unresolved issues shall not, however, be submitted to arbitration if a decision on these issues has already been rendered by a court or administrative tribunal of either State. Unless a person directly affected by the case does not accept the mutual agreement that implements the arbitration decision, that decision shall be binding on both Contracting States and shall be implemented notwithstanding any time limits in the domestic laws of these States. The competent authorities of the Contracting States fail to reach an agreement to avoid double taxation within two years from the first presentation of the case to any of them, the competent authorities shall by mutual agreement settle set up, for each specific case, an Arbitration Court that shall be called upon to give its opinion on the mode of application elimination of double taxation, provided that the taxpayer(s) undertake(s) to be bound by the relative decisions. The setting up of the Arbitration Court shall be conditional on the prior discontinuance – without reservations or conditions – of any actions pending in national courts. The Arbitration Court shall consist of three members. Each competent authority shall designate, within 3 months from the end of the above-mentioned period, one member. The two members so designated shall designate jointly, within the same period, the President from among independent personalities belonging to the Contracting States or to a third OECD member State. In giving its opinion, the Court shall apply the provisions of this paragraphConvention and the general principles of international law, having regard to the domestic laws of the Contracting States. The Court itself shall determine the rules of the arbitration procedure. Upon request, the taxpayer(s) has(have) the right to be heard by the Arbitration Court or to be represented. (6) . The provisions Court shall hand down its decision within 6 months from the date of paragraph 5 appointment of the President. The decision shall be made by a simple majority. Within 6 months from the decision of the Arbitration Court, the competent authorities of the Contracting States may adopt measures, by mutual agreement, to eliminate the source of the controversy. The arbitration court shall deliver its decision not apply more than six months from the date on which the matter was referred to cases falling within paragraph 4 of Article 4 of this Conventionit. The decision shall be binding with regard to the individual case on both Contracting States and all taxpayers concerned. 7. All expenses incurred for the arbitration procedure shall be equally borne by the Contracting States.

MUTUAL AGREEMENT PROCEDURE. (1) . Where a person considers that the actions of one or both of the Contracting States result or will result for him such person in taxation not in accordance with the provisions of this Convention, he it may, irrespective of the remedies provided by the domestic law of those Contracting States, and the time limits prescribed in such laws for presenting claims for refund, present his its case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 22, to that one or both of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the ConventionStates. (2) . The competent authority shall endeavourendeavor, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which that is not in accordance with the this Convention. Any agreement reached shall be implemented notwithstanding any time limits or other procedural limitations in the domestic law of the Contracting States. Assessment and collection procedures shall be suspended during the period that any mutual agreement proceeding is pending. (3) . The competent authorities of the Contracting States shall endeavour endeavor to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the this Convention. They also may also consult together for the elimination of double taxation in cases not provided for in this Convention. In particular the competent authorities of the Contracting States may agree: a) to the same attribution of income, deductions, credits, or allowances of an enterprise of a Contracting State to its permanent establishment situated in the other Contracting State; b) to the same allocation of income, deductions, credits, or allowances between persons; c) to the settlement of conflicting applications of this Convention, including conflicts regarding: i) the characterization of particular items of income; ii) the characterization of persons; iii) the application of source rules with respect to particular items of income; iv) the meaning of any term used in this Convention; v) the timing of particular items of income; d) to advance pricing arrangements; and e) to the application of the provisions of domestic law regarding penalties, fines, and interest in a manner consistent with the purposes of this Convention. (4) . The competent authorities of the Contracting States may agree to increase any specific monetary amounts referred to in this Convention to reflect economic or monetary developments. 5. The competent authorities of the Contracting States may communicate with each other directly directly, including through a joint commission, for the purpose of reaching an agreement in the sense of the preceding paragraphs. (5) Where, a) under paragraph 1, 6. Where a person has presented a case to the competent authority of a one or both of the Contracting State States either: a) pursuant to paragraph 1 of this Article on the basis that the actions of one or both of the Contracting States have resulted or will result for that person in taxation not in accordance with the provisions of this Convention, and; or b) on a taxpayer-specific case regarding a matter described in paragraph 3 of this Article; and the competent authorities are unable to reach an agreement to resolve that case, and the conditions described in paragraph 7 of this Article are met, the case shall be resolved through arbitration conducted in the manner prescribed by paragraphs 7 through 9 of this Article and according to any rules or procedures agreed upon by the competent authorities of the Contracting States pursuant to paragraph 2 within two years from the presentation 10 of the case to the competent authority of the other Contracting State, any unresolved issues arising from the this Article. 7. A case shall be submitted to arbitration if on the earliest date on which all of the following conditions have been satisfied: a) tax returns have been filed with at least one of the Contracting States with respect to the taxable years at issue in the case; b) at least two years have passed since the commencement date of such case, unless the competent authorities of the Contracting States have agreed to a different date and notified the presenter of the case of such agreement; c) the presenter of the case has submitted a written request to the competent authority to which the case was presented for a resolution of the case through arbitration; and d) all concerned persons and their authorized representatives or agents have 57 submitted to the competent authorities of both Contracting States written agreements not to disclose to any other person so requestsany information received during the course of the arbitration proceeding from either Contracting State or the arbitration panel, other than the determination of the panel. These unresolved issues A case shall not, however, be submitted to arbitration if a decision on these issues with respect to such case has already been rendered by a court or administrative tribunal of either Contracting State. Unless a person directly affected by , or if the case does not accept the mutual agreement that implements the arbitration decision, that decision shall be binding on both Contracting States and shall be implemented notwithstanding any time limits in the domestic laws of these States. The competent authorities of the Contracting States shall by mutual agreement settle have agreed prior to the mode of application date on which the arbitration otherwise would be submitted that the particular case is not suitable for resolution through arbitration. 8. For the purposes of this paragraph. (6) The provisions of paragraph 5 Article, the following definitions shall not apply to cases falling within paragraph 4 of Article 4 of this Convention.apply:

MUTUAL AGREEMENT PROCEDURE. (1) . Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 2224, to that of the Contracting State of which he is a national. The case must be presented within three 3 (three) years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention. (2) . The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Convention, provided that the competent authority of the other Contracting State is notified of the case within 4 (four) and a half years from the due date or the date of filing of the return in that other State, whichever is later. Any In such case, any agreement reached shall be implemented notwithstanding any time limits within 10 (ten) years from the due date or the date of filing of the return in that other State, whichever is later, or a longer period if permitted by the domestic law of the Contracting Statesthat other State. (3) . The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. They may also consult together for the elimination of double taxation in cases not provided for in the Convention. (4) . The competent authorities of the Contracting States may communicate with each other directly directly, including through a joint commission consisting of themselves or their representatives, for the purpose of reaching an agreement in the sense of the preceding paragraphs. (5) Where, a) under paragraph 1. Notwithstanding any other treaties of which the Contracting States are or may become parties, any dispute over a person has presented a case to the competent authority of measure taken by a Contracting State on the basis that the actions of one or both of the Contracting States have resulted for that person involving a tax covered by Article 2 or, in taxation not in accordance with the provisions of this Convention, and b) the competent authorities are unable to reach an agreement to resolve that case pursuant to paragraph 2 within two years from the presentation of the case to the competent authority of the other non-discrimination, any taxation measure taken by a Contracting State, any unresolved issues arising from the case including a dispute whether this Convention applies, shall be submitted to arbitration if settled only under the person so requests. These unresolved issues shall notConvention, however, be submitted to arbitration if a decision on these issues has already been rendered by a court or administrative tribunal of either State. Unless a person directly affected by unless the case does not accept the mutual agreement that implements the arbitration decision, that decision shall be binding on both Contracting States and shall be implemented notwithstanding any time limits in the domestic laws of these States. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this paragraphagree otherwise. (6) The provisions of paragraph 5 shall not apply to cases falling within paragraph 4 of Article 4 of this Convention.

MUTUAL AGREEMENT PROCEDURE. (1) . Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 22, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention. (2) . The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Convention, provided that the competent authority of the other Contracting State is notified of the case within four and a half years from the due date or the date of filing of the return in that other State, whichever is later. Any In such case, any agreement reached shall be implemented notwithstanding any time limits within ten years from the due date or the date of filing of the return in that other State, whichever is later, or a longer period if permitted by the domestic law of the Contracting Statesthat other State. (3) . The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. They may also consult together for the elimination of double taxation in cases not provided for in the Convention. (4) . The competent authorities of the Contracting States may communicate with each other directly directly, including through a joint commission consisting of themselves or their representatives, for the purpose of reaching an agreement in the sense of the preceding paragraphs. (5) Where, a) under paragraph 1. Notwithstanding any other treaties of which the Contracting States are or may become parties, any dispute over a person has presented a case to the competent authority of measure taken by a Contracting State on the basis that the actions of one or both of the Contracting States have resulted for that person involving a tax covered by Article 2 or, in taxation not in accordance with the provisions of this Convention, and b) the competent authorities are unable to reach an agreement to resolve that case pursuant to paragraph 2 within two years from the presentation of the case to the competent authority of the other non-discrimination, any taxation measure taken by a Contracting State, any unresolved issues arising from the case including a dispute whether this Convention applies, shall be submitted to arbitration if settled only under the person so requests. These unresolved issues shall notConvention, however, be submitted to arbitration if a decision on these issues has already been rendered by a court or administrative tribunal of either State. Unless a person directly affected by unless the case does not accept the mutual agreement that implements the arbitration decision, that decision shall be binding on both Contracting States and shall be implemented notwithstanding any time limits in the domestic laws of these States. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this paragraphagree otherwise. (6) The provisions of paragraph 5 shall not apply to cases falling within paragraph 4 of Article 4 of this Convention.

MUTUAL AGREEMENT PROCEDURE. (1) . Where a person considers that the actions of one or both of the Contracting States result or will result for him that person in taxation not in accordance with the provisions of this Convention, he that person may, irrespective of the remedies provided by the domestic law of those States, present his the case to the competent authority of the Contracting State of which he that person is a resident or, if his the case comes under paragraph 1 of Article 2223, to that of the Contracting State of which he the person is a national. The To be admissible, the case must be presented in writing stating the grounds for claiming revision of such taxation within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention. (2) . The competent authority referred to in paragraph 1 shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law laws of the Contracting States. (3) . The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. They may also consult together for the elimination of double taxation in cases not provided for in the Convention. (4) . The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. (5) Where, a) under paragraph 1. A Contracting State shall not, a person has presented a case after the expiry of the time limits provided in its domestic laws and, in any case, after seven years from the end of the taxable period to which the competent authority income concerned was attributed, increase the tax base of a Contracting State on the basis that the actions resident of one or both either of the Contracting States by including therein items of income that have resulted for that person also been charged to tax in taxation not in accordance with the provisions of this Convention, and b) the competent authorities are unable to reach an agreement to resolve that case pursuant to paragraph 2 within two years from the presentation of the case to the competent authority of the other Contracting State, any unresolved issues arising from . This paragraph shall not apply in the case shall of fraud, wilful default or neglect. 6. If any difficulty or doubt arising as to the interpretation or application of the Convention cannot be resolved by the competent authorities pursuant to the preceding paragraphs of this Article, the case may be submitted to for arbitration if both competent authorities and the person so requests. These unresolved issues shall not, however, taxpayer agree and the taxpayer agrees in writing to be submitted to arbitration if a decision on these issues has already been rendered by a court or administrative tribunal of either State. Unless a person directly affected bound by the case does not accept the mutual agreement that implements decision of the arbitration decision, that board. The decision of the arbitration board in a particular case shall be binding on both Contracting States and with respect to that case. The procedure shall be implemented notwithstanding any time limits established in the domestic laws an exchange of these States. The competent authorities of notes between the Contracting States shall by mutual agreement settle the mode of application of this paragraphStates. (6) The provisions of paragraph 5 shall not apply to cases falling within paragraph 4 of Article 4 of this Convention.

MUTUAL AGREEMENT PROCEDURE. (1) . Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 2223 (Non• discrimination) , to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention. (2) . The competent authority shall endeavourendeavor, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by a mutual agreement procedure with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States. (3) . The competent authorities of the Contracting States shall endeavour endeavor to resolve by mutual agreement procedure any difficulties or doubts arising as to the interpretation or application of the Convention. 4. They may also consult together for Considering that the elimination main aim of the Convention is to avoid international double taxation in cases not provided for taxation, the Contracting States agree that, in the event the provisions of the Convention are used in such a manner as to provide benefits not contemplated or not intended, the competent authorities of the Contracting States shall, under the mutual agreement procedure, recommend specific amendments to be made to the Convention. The Contracting States further agree that any such recommendation will be considered and discussed in an expeditious manner with a view to amending the Convention, where necessary. (4) 5. The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. (5) Where, a) under paragraph 1, a person has presented a case to the competent authority of a Contracting State on the basis that the actions of one or both of the Contracting States have resulted for that person in taxation not in accordance with the provisions of this Convention, and b) the competent authorities are unable to reach an agreement to resolve that case pursuant to paragraph 2 within two years from the presentation of the case to the competent authority of the other Contracting State, any unresolved issues arising from the case shall be submitted to arbitration if the person so requests. These unresolved issues shall not, however, be submitted to arbitration if a decision on these issues has already been rendered by a court or administrative tribunal of either State. Unless a person directly affected by the case does not accept the mutual agreement that implements the arbitration decision, that decision shall be binding on both Contracting States and shall be implemented notwithstanding any time limits in the domestic laws of these States. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this paragraph. (6) The provisions of paragraph 5 shall not apply to cases falling within paragraph 4 of Article 4 of this Convention.

MUTUAL AGREEMENT PROCEDURE. (1) . Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 22, to that of the Contracting State of which he is or a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention. (2) . The competent authority shall endeavourendeavor, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States. (3) . The competent authorities of the Contracting States shall endeavour endeavor to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the this Convention. They may also consult together for the elimination of double taxation in relation to cases not provided for in the Convention. (4) . The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. (5) Where, a) under paragraph 1, . If a person has presented a case difficulty or doubt regarding the interpretation or application of this Convention is unable to be resolved by the competent authority of a Contracting State on the basis that the actions of one or both authorities of the Contracting States have resulted for that person in taxation not States, in accordance with the provisions preceding paragraphs of this ConventionArticle, and b) the case may be submitted to arbitration, if the competent authorities are unable and the taxpayers so agree, provided that the taxpayers involved agree in writing to reach an agreement to resolve that case pursuant to paragraph 2 within two years from be bound by the presentation decision of the case to the competent authority arbitration board. The decision of the other Contracting State, any unresolved issues arising from the arbitration board in a particular case shall be submitted to arbitration if the person so requests. These unresolved issues shall not, however, be submitted to arbitration if a decision on these issues has already been rendered by a court or administrative tribunal of either State. Unless a person directly affected by the case does not accept the mutual agreement that implements the arbitration decision, that decision shall be binding on both States, with respect to that case. The procedure shall be established between both States by notes exchanged through the diplomatic channel. 6. Notwithstanding the provisions of any international treaty on trade or investment, to which the Contracting States and are or may become parties, any dispute over a measure taken by a Contracting State in connection with any of the taxes included in Article 2, or in the case of non-discrimination, any taxation measure taken by a Contracting State, including a dispute over the application of this Convention, shall be implemented notwithstanding any time limits settled only in accordance with the domestic laws of these States. The Convention, unless the competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this paragraphagree otherwise. (6) The provisions of paragraph 5 shall not apply to cases falling within paragraph 4 of Article 4 of this Convention.

MUTUAL AGREEMENT PROCEDURE. (1) . Where a person considers that the actions of one or both of the Contracting States result or will result for him such person in taxation not in accordance with the provisions of this Convention, he it may, irrespective of the remedies provided by the domestic law of those States, and the time limits prescribed in such laws for presenting claims for refund, present his its case to the competent authority of the either Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 22, to that of the Contracting State of which he is a nationalState. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention. (2) . The competent authority shall endeavourendeavor, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Convention. Any agreement reached Collection procedures shall be implemented notwithstanding suspended during the period that any time limits in the domestic law of the Contracting Statesmutual agreement proceeding is pending. (3) . The competent authorities of the Contracting States shall endeavour endeavor to resolve by mutual agreement any difficulties or doubts arising as to the interpretation interpre­tation or application of the Convention. They In particular the competent authorities of the Contracting States may also consult together agree: a) to the same attribution of income, deductions, credits, or allowances of an enterprise of a Contracting State to its permanent establishment situated in the other Contract­ing State; b) to the same attribution of income, deductions, credits, or allowances between permanent establishments of an enterprise where the permanent establishments are located in the Contracting States, whether or not the enterprise is an enterprise of a Contracting State; c) to the same allocation of income, deductions, credits, or allowances between persons; d) to the settlement of conflicting application of the Convention, including conflicts regarding: i) the characterization of particular items of income; ii) the characterization of persons; iii) the application of source rules with respect to particular items of income; iv) the same meaning of any term used in the Convention; e) to advance pricing arrangements; and f) to the application of the provisions of domestic law regarding penalties, fines, and interest in a manner consis­tent with the purposes of the Convention. 4. To the extent necessary to facilitate the resolution of a case that is the subject of a mutual agreement proceeding under the preceding paragraphs, the tax authorities of each Contracting State shall have the power to ask any person who may have relevant information for the elimination disclosure of double taxation such information and to conduct investigations and hearings notwithstanding any time limits in cases not their domestic tax laws that would otherwise bar such requests for information. Any agreement reached under this Article shall be implemented notwithstanding any time limits or other procedural limitations in the domestic law of the Contracting States. 5. The competent authorities of the Contracting States may agree on administrative measures necessary to carry out the provisions of the Convention and particularly on the documentation to be furnished by a resident of a Contracting State in order to support its claim for the exemptions or reductions of tax provided for in the Convention. (4) 6. The competent authorities of the Contracting States may communicate with each other directly directly, including through a joint commission, for the purpose of reaching an agreement in the sense of the preceding paragraphs. (5) Where, a) under paragraph 1, a person has presented a case to the competent authority of a Contracting State on the basis that the actions of one or both of the Contracting States have resulted for that person in taxation not in accordance with the provisions of this Convention, and b) the competent authorities are unable to reach an agreement to resolve that case pursuant to paragraph 2 within two years from the presentation of the case to the competent authority of the other Contracting State, any unresolved issues arising from the case shall be submitted to arbitration if the person so requests. These unresolved issues shall not, however, be submitted to arbitration if a decision on these issues has already been rendered by a court or administrative tribunal of either State. Unless a person directly affected by the case does not accept the mutual agreement that implements the arbitration decision, that decision shall be binding on both Contracting States and shall be implemented notwithstanding any time limits in the domestic laws of these States. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this paragraph. (6) The provisions of paragraph 5 shall not apply to cases falling within paragraph 4 of Article 4 of this Convention.

MUTUAL AGREEMENT PROCEDURE. (1) . Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 2225, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention. (2) . The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States. (3) . The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. In particular, the competent authorities of the State may consult together to endeavour to reach an agreement: (a) in order that the profits attributable to a permanent establishment situated in a State and owned by an enterprise of the other States may be attributed in the same manner in the two States; (b) in order that the income receivable by a resident of a State and an associate person referred to in Article 9 who is a resident of the other State may allocated in the same manner. They may also consult together for the elimination of double taxation in cases not provided for in the Convention. (4) . The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. (5) Where, a) under paragraph 1. When it seems advisable in order to reach agreement to have an oral exchange of opinions, such exchange may take place through a person has presented a case to the competent authority Commission consisting of a Contracting State on the basis that the actions representatives of one or both of the Contracting States have resulted for that person in taxation not in accordance with the provisions of this Convention, and b) the competent authorities are unable to reach an agreement to resolve that case pursuant to paragraph 2 within two years from the presentation of the case to the competent authority of the other Contracting State, any unresolved issues arising from the case shall be submitted to arbitration if the person so requests. These unresolved issues shall not, however, be submitted to arbitration if a decision on these issues has already been rendered by a court or administrative tribunal of either State. Unless a person directly affected by the case does not accept the mutual agreement that implements the arbitration decision, that decision shall be binding on both Contracting States and shall be implemented notwithstanding any time limits in the domestic laws of these States. 5. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this paragraph. (6) The provisions the Convention and, especially, the requirements to which the residents of paragraph 5 a State shall not apply be subjected in order to cases falling within paragraph 4 of Article 4 of this obtain in the other State, the tax reliefs or exemptions provided for by the Convention.

MUTUAL AGREEMENT PROCEDURE. (1) . Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this ConventionAgreement, he may, irrespective of the remedies provided by the domestic law of those States, present his case address to the competent authority of the Contracting State of which he is a resident oran application in writing stating the grounds for claiming the revision of such taxation. To be admissible, if his case comes under paragraph 1 of Article 22, to that of the Contracting State of which he is a national. The case said application must be presented submitted, in the case of Canada within two years and in the case of Zimbabwe within three years years, from the first notification of the action resulting in which gives rise to taxation not in accordance with the provisions of the ConventionAgreement. (2) . The competent authority referred to in paragraph 1 of this Article shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the ConventionAgreement. 3. Any agreement reached A Contracting State shall be implemented notwithstanding any not, after the expiry of the time limits provided in its national laws and, in any case, after five years from the domestic law end of the taxable period in which the income concerned has accrued, increase the tax base of a resident of either of the Contracting StatesStates by including therein items of income which have also been charged to tax in the other Contracting State. This paragraph shall not apply in the case of fraud, wilful default or neglect. (3) 4. The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the ConventionAgreement. 5. They The competent authorities of the Contracting States may also consult together for the elimination of double taxation in cases not provided for in the Convention. (4) The competent authorities of the Contracting States Agreement and may communicate with each other directly for the purpose of reaching an agreement in applying the sense of the preceding paragraphsAgreement. (5) Where, a) under paragraph 16. The competent authorities, a person has presented a case to through consultations, may develop appropriate bilateral procedures, conditions, methods and techniques for the competent authority implementation of a Contracting State on the basis that the actions of one or both of the Contracting States have resulted for that person in taxation not in accordance with the provisions of this Convention, and b) the competent authorities are unable to reach an agreement to resolve that case pursuant to paragraph 2 within two years from the presentation of the case to the competent authority of the other Contracting State, any unresolved issues arising from the case shall be submitted to arbitration if the person so requests. These unresolved issues shall not, however, be submitted to arbitration if a decision on these issues has already been rendered by a court or administrative tribunal of either State. Unless a person directly affected by the case does not accept the mutual agreement that implements procedure provided for in this Article. In addition, a competent authority may devise appropriate unilateral procedures, conditions, methods and techniques to facilitate the arbitration decision, that decision shall be binding on both Contracting States above-mentioned bilateral actions and shall be implemented notwithstanding any time limits in the domestic laws of these States. The competent authorities implementation of the Contracting States shall by mutual agreement settle the mode of application of this paragraphprocedure. (6) The provisions of paragraph 5 shall not apply to cases falling within paragraph 4 of Article 4 of this Convention.

MUTUAL AGREEMENT PROCEDURE. (1) . Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this ConventionAgreement, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 2223, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the ConventionAgreement. (2) . The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the ConventionAgreement. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States. (3) . The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the ConventionAgreement. They may also consult together for the elimination of double taxation in cases not provided for in the ConventionAgreement. (4) . The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. 5. For the purposes of paragraph 3 of Article XXII (5Consultation) Where, a) under paragraph 1of the General Agreement on Trade in Services, a person has presented a case to the competent authority of a Contracting State on the basis that the actions of one or both of the Contracting States have resulted agree that, notwithstanding that paragraph, any dispute between them as to whether a measure falls within the scope of this Agreement may be brought before the Council for Trade in Services, as provided by that person in taxation not in accordance paragraph, only with the provisions consent of both Contracting States. Any doubt as to the interpretation of this Conventionparagraph shall be resolved under paragraph 3 of this Article or, and b) the competent authorities are unable to reach an failing agreement to resolve under that case procedure, pursuant to paragraph 2 within two years from the presentation of the case any other procedure agreed to the competent authority of the other Contracting State, any unresolved issues arising from the case shall be submitted to arbitration if the person so requests. These unresolved issues shall not, however, be submitted to arbitration if a decision on these issues has already been rendered by a court or administrative tribunal of either State. Unless a person directly affected by the case does not accept the mutual agreement that implements the arbitration decision, that decision shall be binding on both Contracting States and shall be implemented notwithstanding any time limits in the domestic laws of these States. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this paragraph. (6) The provisions of paragraph 5 shall not apply to cases falling within paragraph 4 of Article 4 of this Convention.

MUTUAL AGREEMENT PROCEDURE. (1) . Where a person resident of a Contracting State considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law national laws of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 22, 24 to that of the Contracting State of which he is a national. The case An application must be presented in writing stating the grounds for claiming the revision of such taxation within three two years from the first notification of the action resulting in taxation not in accordance with the provisions of the this Convention. (2) . The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Convention. Any A Contracting State shall not be obliged to implement an agreement reached after the expiration of five years from the end of the taxable year in issue. 3. A Contracting State shall be implemented notwithstanding any time limits not, after five years from the end of the taxable period in which the domestic law income concerned has accrued, increase the tax base of a resident of either of the Contracting StatesStates by including therein items of income which have also been charged to tax in the other Contracting State. (3) 4. The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. They may also consult together for the elimination of double taxation in cases not provided for in the this Convention. (4) 5. The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. (5) Where, a) under paragraph 1, a person has presented a case to the competent authority of a Contracting State on the basis that the actions of one or both of the Contracting States have resulted for that person in taxation not in accordance with the provisions of this Convention, and b) the competent authorities are unable to reach an agreement to resolve that case pursuant to paragraph 2 within two years from the presentation of the case to the competent authority of the other Contracting State, any unresolved issues arising from the case shall be submitted to arbitration if the person so requests. These unresolved issues shall not, however, be submitted to arbitration if a decision on these issues has already been rendered by a court or administrative tribunal of either State. Unless a person directly affected by the case does not accept the mutual agreement that implements the arbitration decision, that decision shall be binding on both Contracting States and shall be implemented notwithstanding any time limits in the domestic laws of these States. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this paragraph. (6) The provisions of paragraph 5 shall not apply to cases falling within paragraph 4 of Article 4 of this Convention.

MUTUAL AGREEMENT PROCEDURE. (1) . Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 2226, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention. (2) . The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States. (3) . The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. They may also consult together for the elimination of double taxation in cases not provided for in the Convention. (4) . The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. (5) Where, a) under paragraph 1, a person has presented a case . If any difficulty or doubt arising as to the interpretation or application of the Convention cannot be resolved by the competent authority of a Contracting State on the basis that the actions of one or both authorities of the Contracting States have resulted for that person in taxation not in accordance with a mutual agreement procedure pursuant to the provisions previous paragraphs of this Convention, and b) the competent authorities are unable to reach an agreement to resolve that case pursuant to paragraph 2 Article within a period of two years from after the presentation of question was raised, the case to may, at the competent authority request of the other either Contracting State, any unresolved issues arising from the case shall be submitted for arbitration, but only after fully exhausting the procedures available under paragraphs 1 to arbitration if 4 of this Article and provided the person so requests. These unresolved issues shall not, however, taxpayer or taxpayers involved agree in writing to be submitted to arbitration if a decision on these issues has already been rendered by a court or administrative tribunal of either State. Unless a person directly affected bound by the case does not accept the mutual agreement that implements decision of the arbitration decision, that board. The decision of the arbitration board in a particular case shall be binding on both Contracting States and shall be implemented notwithstanding any time limits in the domestic laws of these Statestaxpayer or taxpayers involved with respect to that case. The This paragraph will only apply after the competent authorities of the both Contracting States shall by have in mutual agreement settle established internationally accepted procedures for applying the mode of application of this paragraphabove-mentioned arbitration. (6) The provisions of paragraph 5 shall not apply to cases falling within paragraph 4 of Article 4 of this Convention.

MUTUAL AGREEMENT PROCEDURE. (1) . Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this ConventionAgreement, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 2225, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the ConventionAgreement. (2) . The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the ConventionAgreement. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States. (3) . The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the ConventionAgreement. They may also consult together for the elimination of double taxation in cases not provided for in the ConventionAgreement. (4) . The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. (5) Where, a) under paragraph 1, a person has presented a case . If any difficulty or doubt arising as to the interpretation or application of the Agreement cannot be resolved by the competent authority of a Contracting State on the basis that the actions of one or both authorities of the Contracting States have resulted for that person in taxation not in accordance with a mutual agreement procedure pursuant to the provisions previous paragraphs of this Convention, and b) the competent authorities are unable to reach an agreement to resolve that case pursuant to paragraph 2 Article within a period of two years from after the presentation of question was raised, the case to may, at the competent authority request of the other either Contracting State, any unresolved issues arising from the case shall be submitted for arbitration, but only after fully exhausting the procedures available under paragraphs 1 to arbitration if 4 of this Article and provided the person so requests. These unresolved issues shall not, however, taxpayer or taxpayers involved agree in writing to be submitted to arbitration if a decision on these issues has already been rendered by a court or administrative tribunal of either State. Unless a person directly affected bound by the case does not accept the mutual agreement that implements decision of the arbitration decision, that board. The decision of the arbitration board in a particular case shall be binding on both Contracting States and shall be implemented notwithstanding any time limits in the domestic laws of these States. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this paragraphtaxpayer or taxpayers involved with respect to that case. (6) The provisions of paragraph 5 shall not apply to cases falling within paragraph 4 of Article 4 of this Convention.

MUTUAL AGREEMENT PROCEDURE. (1) . Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this ConventionAgreement, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 2224, to that of the Contracting State of which he is a national. The case must be presented within three (3) years from the first notification of the action resulting in taxation not in accordance with the provisions of the ConventionAgreement. (2) . The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the ConventionAgreement, provided that the competent authority of the other Contracting State is notified of the case within three (3) years from the first notification of the action resulting in taxation not in accordance with the provisions of this Agreement. Any In such case, any agreement reached shall be implemented notwithstanding any subject to the time limits provided in the domestic law of the Contracting Statesits tax laws. (3) . The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the ConventionAgreement. They may also consult together each other for the elimination of double taxation in cases not provided for in the ConventionAgreement. (4) . The competent authorities of the Contracting States may communicate with each other directly directly, including through a joint commission consisting of themselves or their representatives, for the purpose of reaching an agreement in the sense of the preceding paragraphs. (5) Where, a) under paragraph 1. Notwithstanding any other treaties of which the Contracting States are or may become parties, any dispute over a person has presented a case to the competent authority of measure taken by a Contracting State on the basis that the actions of one or both of the Contracting States have resulted for that person involving a tax covered by Article 2 or, in taxation not in accordance with the provisions of this Convention, and b) the competent authorities are unable to reach an agreement to resolve that case pursuant to paragraph 2 within two years from the presentation of the case to the competent authority of the other non-discrimination, any taxation measure taken by a Contracting State, any unresolved issues arising from the case including a dispute whether this Agreement applies, shall be submitted to arbitration if settled only under the person so requests. These unresolved issues shall not, however, be submitted to arbitration if a decision on these issues has already been rendered by a court or administrative tribunal of either State. Unless a person directly affected by Agreement unless the case does not accept the mutual agreement that implements the arbitration decision, that decision shall be binding on both Contracting States and shall be implemented notwithstanding any time limits in the domestic laws of these States. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this paragraphagree otherwise. (6) The provisions of paragraph 5 shall not apply to cases falling within paragraph 4 of Article 4 of this Convention.

MUTUAL AGREEMENT PROCEDURE. (1) Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation A 384 Attachments not in accordance with the provisions of this ConventionAgreement, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 2224, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the ConventionAgreement. (2) The competent authority shall endeavourendeavor, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the ConventionAgreement. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States. (3) The competent authorities of the Con- tracting States shall endeavor to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Agreement. They may also consult to- gether for the elimination of double taxation in cases not provided for in the Agreement. (4) The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. not in accordance with the provisions of this Agreement, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 24, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Agreement. (2) The competent authority shall endeavor, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Agreement. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States. (3) The competent authorities of the Contracting States shall endeavour endeavor to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the ConventionAgreement. They may also consult together for the elimination of double taxation in cases not provided for in the ConventionAgreement. (4) The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. (5) Where, a) under paragraph 1. If necessary, a person has presented a case to representatives of the competent authority of a Contracting State on the basis that the actions of one or both of the Contracting States have resulted for that person in taxation not in accordance with the provisions of this Convention, and b) the competent authorities are unable to reach an agreement to resolve that case pursuant to paragraph 2 within two years from the presentation of the case to the competent authority of the other Contracting State, any unresolved issues arising from the case shall be submitted to arbitration if the person so requests. These unresolved issues shall not, however, be submitted to arbitration if a decision on these issues has already been rendered by a court or administrative tribunal of either State. Unless a person directly affected by the case does not accept the mutual agreement that implements the arbitration decision, that decision shall be binding on both Contracting States and shall be implemented notwithstanding any time limits in the domestic laws of these States. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this paragraph. (6) The provisions of paragraph 5 shall not apply to cases falling within paragraph 4 of Article 4 of this Convention.authorities

MUTUAL AGREEMENT PROCEDURE. (1) . Where a person considers that the actions of one or both of the Contracting States result or will result for him that person in taxation not in accordance with the provisions of this Convention, he that person may, irrespective of the remedies provided by the domestic law of those States, present his case address to the competent authority of the Contracting State of which he that person is a resident or, if his that person's case comes under paragraph 1 of Article 2223, to that of the Contracting State of which he that person is a national, an application in writing stating the grounds for claiming the revision of such taxation. The case To be admissible, the said application must be presented submitted within three two years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention. (2) . The competent authority referred to in paragraph 1 shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Convention. 3. Any agreement reached A Contracting State shall be implemented notwithstanding any not, after the expiry of the time limits provided in its national laws and, in any case, after five years from the domestic law end of the taxable period in which the income concerned has accrued, increase the tax base of a resident of either of the Contracting StatesStates by including therein items of income that have also been charged to tax in the other Contracting State. This paragraph shall not apply in the case of fraud, wilful default or neglect. (3) 4. The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. 5. They The competent authorities of the Contracting States may also consult together for the elimination of double taxation in cases not provided for in the Convention. (4) The competent authorities of the Contracting States Convention and may communicate with each other directly for the purpose of reaching an agreement in applying the sense Convention. 6. If any difficulty or doubt arising as to the interpretation or application of the preceding paragraphs. (5) Where, a) under paragraph 1, a person has presented a case to the competent authority of a Contracting State on the basis that the actions of one or both of the Contracting States have resulted for that person in taxation Convention cannot in accordance with the provisions of this Convention, and b) be resolved by the competent authorities are unable to reach an agreement to resolve that case pursuant to paragraph 2 within two years from the presentation preceding paragraphs of this Article, the case may be submitted for arbitration if both competent authorities and the taxpayer agree and the taxpayer agrees in writing to be bound by the decision of the case to the competent authority arbitration board. The decision of the other Contracting State, any unresolved issues arising from the arbitration board in a particular case shall be submitted to arbitration if the person so requests. These unresolved issues shall not, however, be submitted to arbitration if a decision on these issues has already been rendered by a court or administrative tribunal of either State. Unless a person directly affected by the case does not accept the mutual agreement that implements the arbitration decision, that decision shall be binding on both Contracting States and with respect to that case. The procedure shall be implemented notwithstanding any time limits established in the domestic laws an exchange of these States. The competent authorities of notes between the Contracting States shall by mutual agreement settle the mode of application of this paragraphStates. (6) The provisions of paragraph 5 shall not apply to cases falling within paragraph 4 of Article 4 of this Convention.

MUTUAL AGREEMENT PROCEDURE. (1) . Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 2223, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention. (2) . The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States. (3) . The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. They may also consult together for the elimination of double taxation in cases not provided for in the Convention. (4) . The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. (5) Where, a) under paragraph 1, a person has presented a case . If any difficulty or doubt arising as to the interpretation or application of the Convention cannot be resolved by the competent authority of a Contracting State on the basis that the actions of one or both authorities of the Contracting States have resulted for that person in taxation not in accordance with a mutual agreement procedure pursuant to the provisions previous paragraphs of this ConventionArticle within a period of two years after the question was raised, and b) the case may, at the request of either Contracting State, be submitted for arbitration, but only after fully exhausting the procedures available under paragraphs 1 to 4 of this Article and provided the taxpayer or taxpayers involved agree in writing to be bound by the decision of the joint committee which consist of representatives of the competent authorities are unable to reach an agreement to resolve that case pursuant to paragraph 2 within two years from the presentation of the case to the competent authority Contracting States. Both Contracting States may be assisted by officials of other public institutions as circumstances may require. The decision of the other Contracting State, any unresolved issues arising from the joint committee in a particular case shall be submitted to arbitration if the person so requests. These unresolved issues shall not, however, be submitted to arbitration if a decision on these issues has already been rendered by a court or administrative tribunal of either State. Unless a person directly affected by the case does not accept the mutual agreement that implements the arbitration decision, that decision shall be binding on both Contracting States and shall be implemented notwithstanding any time limits in the domestic laws of these States. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this paragraphtaxpayer or taxpayers involved with respect to that case. (6) The provisions of paragraph 5 shall not apply to cases falling within paragraph 4 of Article 4 of this Convention.

MUTUAL AGREEMENT PROCEDURE. (1) . Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 2226 (Non-discrimination), to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention. (2) . The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States. (3) . The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. They may also consult together for the elimination of double taxation in cases not provided for in the Convention. (4) . The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. (5) Where, a) under paragraph 1, a person has presented a case . If after the procedures of paragraphs 1 to 4 any dispute arising as to the interpretation or application of the Convention in a particular case cannot be resolved by the competent authority of a Contracting State on the basis that the actions of one or both authorities of the Contracting States have resulted for that person in taxation not in accordance with a mutual agreement procedure, the provisions of this Conventioncase may, and b) if both competent authorities agree be resolved through an arbitration board created by the competent authorities are unable and supplemented by independent persons and according to reach an internationally accepted arbitration procedures. These procedures shall by mutual agreement to resolve that case pursuant to paragraph 2 within two years from be established between the presentation competent authorities of both Contracting States. The decision of the case to the competent authority of the other Contracting State, any unresolved issues arising from the case shall be submitted to arbitration if the person so requests. These unresolved issues shall not, however, be submitted to arbitration if a decision on these issues has already been rendered by a court or administrative tribunal of either State. Unless a person directly affected by the case does not accept the mutual agreement that implements the arbitration decision, that decision board shall be binding on both Contracting States and shall be implemented notwithstanding any time limits in the domestic laws of these Statestaxpayer or taxpayers involved with respect to that case. The This paragraph will only apply after the competent authorities of the both Contracting States shall by mutual agreement settle have established the mode of application of this paragraphabove- mentioned procedures. (6) The provisions of paragraph 5 shall not apply to cases falling within paragraph 4 of Article 4 of this Convention.

MUTUAL AGREEMENT PROCEDURE. (1) . Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 2224, to that of the Contracting State of which he is a national. The case must be presented within three two years from the first notification of the action resulting in taxation not in accordance with the provisions of the this Convention. (2) . The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States. (3) . The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. They may also consult together for the elimination of double taxation in cases not provided for in the Convention. (4) . The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding XXXXXXX-XXX 00 paragraphs. (5) Where, a) under paragraph 1. When it seems advisable in order to reach agreement to have an oral exchange of opinions, such exchange may take place through a person has presented a case to Commission consisting of representatives of the competent authority of a Contracting State on the basis that the actions of one or both authorities of the Contracting States have resulted States. 5. In the cases provided for that person in taxation not in accordance with the provisions of this Conventionpreceding paragraphs, and b) the competent authorities are unable to reach an agreement to resolve that case pursuant to paragraph 2 within two years from the presentation of the case to the competent authority of the other Contracting State, any unresolved issues arising from the case shall be submitted to arbitration if the person so requests. These unresolved issues shall not, however, be submitted to arbitration if a decision on these issues has already been rendered by a court or administrative tribunal of either State. Unless a person directly affected by the case does not accept the mutual agreement that implements the arbitration decision, that decision shall be binding on both Contracting States and shall be implemented notwithstanding any time limits in the domestic laws of these States. The competent authorities of the Contracting States fail to reach an agreement to avoid double taxation within two years from the first presentation of the case to any of them, the competent authorities shall by mutual agreement settle set up, for each specific case, an Arbitration Court that shall be called upon to give its opinion on the mode of application elimination of double taxation, provided that the taxpayer(s) undertake(s) to be bound by the relative decisions. The setting up of the Arbitration Court shall be conditional on the prior discontinuance – without reservations or conditions – of any actions pending in national courts. The Arbitration Court shall consist of three members. Each competent authority shall designate, within 3 months from the end of the above-mentioned period, one member. The two members so designated shall designate jointly, within the same period, the President from among independent personalities belonging to the Contracting States or to a third OECD member State. In giving its opinion, the Court shall apply the provisions of this paragraphConvention and the general principles of international law, having regard to the domestic laws of the Contracting States. The Court itself shall determine the rules of the arbitration procedure. Upon request, the taxpayer(s) has(have) the right to be heard by the Arbitration Court or to be represented. (6) . The provisions Court shall hand down its decision within 6 months from the date of paragraph 5 appointment of the President. The decision shall be made by a simple majority. Within 6 months from the decision of the Arbitration Court, the competent authorities of the Contracting States may adopt measures, by mutual agreement, to eliminate the source of the controversy. The arbitration court shall deliver its decision not apply more than six months from the date on which the matter was referred to cases falling within paragraph 4 of Article 4 of this Conventionit. The decision shall be binding with regard to the individual case on both Contracting States and all taxpayers concerned. 7. All expenses incurred for the arbitration procedure shall be equally borne by the Contracting States. AUSTRIA-DTA 19

MUTUAL AGREEMENT PROCEDURE. (1) . Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 2226, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention. (2) . The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States. (3) . The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation inter- pretation or application of the Convention. They may also consult together for the elimination of double taxation in cases not provided for in the Convention. (4) . The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. (5) Where, a) under paragraph 1, a person has presented a case . If any difficulty or doubt arising as to the competent authority of a Contracting State on the basis that the actions of one interpretation or both application of the Contracting States have resulted for that person in taxation Convention cannot in accordance with the provisions of this Convention, and b) be resolved by the competent authorities are unable to reach an of the Con- tracting States in a mutual agreement to resolve that case procedure pursuant to paragraph 2 the previous paragraphs of this Article within a period of two years from after the presentation of question was raised, the case to may, at the competent authority request of the other either Contracting State, any unresolved issues arising from the case shall be submitted for arbitration, but only after fully exhausting the procedures available under paragraphs 1 to arbitration if 4 of this Article and provided the person so requests. These unresolved issues shall not, however, taxpayer or taxpayers involved agree in writing to be submitted to arbitration if a decision on these issues has already been rendered by a court or administrative tribunal of either State. Unless a person directly affected bound by the case does not accept the mutual agreement that implements decision of the arbitration decision, that board. The decision of the arbitration board in a particular case shall be binding on both Contracting States and shall be implemented notwithstanding any time limits in the domestic laws of these States. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this paragraphtaxpayer or taxpayers involved with respect to that case. (6) The provisions of paragraph 5 shall not apply to cases falling within paragraph 4 of Article 4 of this Convention.

MUTUAL AGREEMENT PROCEDURE. (1) . Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 2224, to that of the Contracting State of which he is a national. The case must be presented within three two years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention. (2) . The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States. (3) . The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. They may also consult together for the elimination of double taxation in cases not provided for in the Convention. (4) . The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. (5) Where, a) under paragraph 1, a person has presented a case to the competent authority of a Contracting State on the basis that the actions of one or both of the Contracting States have resulted for that person . When it seems advisable in taxation not in accordance with the provisions of this Convention, and b) the competent authorities are unable order to reach an agreement to resolve that case pursuant to paragraph 2 within two years from the presentation have an oral exchange of opinions, such exchange may take place through a Commission consisting of representatives of the case to the competent authority authorities of the other Contracting StateStates. 5. In the cases provided for in the preceding paragraphs, any unresolved issues arising from the case shall be submitted to arbitration if the person so requests. These unresolved issues shall not, however, be submitted to arbitration if a decision on these issues has already been rendered by a court or administrative tribunal of either State. Unless a person directly affected by the case does not accept the mutual agreement that implements the arbitration decision, that decision shall be binding on both Contracting States and shall be implemented notwithstanding any time limits in the domestic laws of these States. The competent authorities of the Contracting States do not reach an agreement for the avoidance of double taxation within two years from the date on which the case has been first presented to one of them, and the taxpayer(s) agree(s) to be bound by the decision of an arbitration board, the competent authorities may establish such an arbitration board for each specific case, which is entrusted with giving an expert opinion on the method for the elimination of double taxation. The board can only be established if the parties concerned previously waive-without any reservations or conditions-the pending legal proceedings at the domestic court. The arbitration board shall consist of three members appointed in the following manner: each competent authority shall appoint a member and the two members shall appoint by mutual agreement settle the mode of application chairman who shall be chosen among independent experts from either Contracting State or from another OECD member country. When giving its opinion, the arbitration board shall apply the provisions of this paragraphConvention and principles of international law, taking into account the domestic laws of the Contracting States. The arbitration board shall establish its own rules of procedure. The person concerned may upon request be heard or be represented before the arbitration board and, when requested by the board, such person shall appear before it or appoint a representative for such purpose. (6) . The provisions opinion of paragraph 5 the arbitration board shall not apply to cases falling be given within paragraph 4 six months from the date on which the case has been presented. The board shall rule with a majority vote of Article 4 its members. In case of this Conventiondivergence of the voting of the members appointed by each competent authority, the chairman’s vote shall prevail. 7. Each Contracting State shall bear the cost of the arbitrator it has appointed and of its representation in the arbitral proceedings. The cost of the chairman and the remaining costs shall be borne in equal parts by the Contracting States. The arbitration board may make a different regulation concerning costs. 8. The decisions of the board are final and binding for each Contracting State.

MUTUAL AGREEMENT PROCEDURE. (1) . Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 2224, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention. (2) . The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States. (3) . The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. They may also consult together for the elimination eliminations of double taxation in cases not provided for in the Convention. (4) . The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. (5) Where, a) under paragraph 1. When it seems advisable in order to reach agreement to have an oral exchange of opinions, such exchange may take place through a person has presented a case to Commission consisting of representatives of the competent authority of a Contracting State on the basis that the actions of one or both authorities of the Contracting States have resulted for that person in taxation not in accordance with the provisions of this Convention, andStates. b) the competent authorities are unable to reach an agreement to resolve that case pursuant to paragraph 2 within two years from the presentation of the case to the competent authority of the other Contracting State, any unresolved issues arising from the case shall be submitted to arbitration if the person so requests. These unresolved issues shall not, however, be submitted to arbitration if a decision on these issues has already been rendered by a court or administrative tribunal of either State. Unless a person directly affected by the case does not accept the mutual agreement that implements the arbitration decision, that decision shall be binding on both Contracting States and shall be implemented notwithstanding any time limits in the domestic laws of these States1. The competent authorities of the Contracting States shall by mutual agreement settle exchange such information as is necessary for carrying out the mode of application provisions of this paragraphConvention or of the domestic laws of the Contracting States concerning taxes covered by the Convention insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by Article 1. Any information received by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the Convention. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceeding or in judicial decisions. (6) The 2. In no case shall the provisions of paragraph 5 shall 1 be construed as to impose on a Contracting State the obligation; a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State; b) to supply information which is not apply obtainable under the laws or in the normal course of the administration of that or of the other Contracting State; c) to cases falling within paragraph 4 supply information which would disclose any trade, business, industrial commercial or professional secret or trade process, or information, the disclosure of Article 4 of this Conventionwhich would be contrary to public policy (ordre public).

MUTUAL AGREEMENT PROCEDURE. (1) Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 2223, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention. (2) The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States. (3) The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. They may also consult together for the elimination of double taxation in cases not provided for in the Convention. (4) The competent authorities of the Contracting States may communicate with each other directly directly, including through a joint commission consisting of themselves or their representatives, for the purpose of reaching an agreement in the sense of the preceding paragraphs. (5) Where, a) under paragraph 1, a person has presented a case to the competent authority of a Contracting State on the basis that the actions of one or both of the Contracting States have resulted If it is not possible for that person in taxation not in accordance with the provisions of this Convention, and b) the competent authorities are unable to reach an agreement to resolve that case pursuant difficulties or doubts arising as to paragraph 2 the interpretation or application of the Convention in the course of the mutual agreement procedure according to the preceding paragraphs of this Article within a time limit of two years from the presentation of date on which the procedure was initiated, the case shall be presented, upon application of all taxpayers concerned, to an arbitration court by the competent authority of the other Contracting State, any unresolved issues arising from the case shall be submitted to arbitration if the person so requests. These unresolved issues shall not, however, be submitted to arbitration if a decision on these issues State which has already been rendered by a court or administrative tribunal of either State. Unless a person directly affected by the case does not accept initiated the mutual agreement that implements procedure. The arbitration court shall consist of one representative of each competent authority of the Contracting States and of one independent person from each Contracting State who shall be appointed from a list of arbitrators in the order of their ranking. The arbitrators shall elect another person as chairman who must possess the qualifications required for the appointment to the highest judicial offices in his country or be a juriconsult of recognized competence. Each State shall nominate five competent persons for the list of arbitrators. The taxpayer shall be heard before the arbitration decision, that court at his request. The arbitration court shall deliver its decision not more than six months from the date on which the matter was referred to it. The decision shall be binding with regard to the individual case on both Contracting States and shall be implemented notwithstanding any time limits in the domestic laws of these States. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this paragraphall taxpayers concerned. (6) The provisions of paragraph 5 shall not apply to cases falling within paragraph 4 of Article 4 of this Convention.

MUTUAL AGREEMENT PROCEDURE. (1) Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 2224, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the this Convention. (2) The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the this Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States. (3) The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the this Convention. They may also consult together for the elimination of double taxation in cases not provided for in the this Convention. To that regard, it is not necessary to present a case according to paragraph 1. (4) The competent authorities of the Contracting States may communicate with each other directly directly, including through a joint commission consisting of themselves or their representatives, for the purpose of reaching an agreement in the sense of the preceding paragraphs. (5) Where, a) under paragraph 1, a person has presented a case to the competent authority of a Contracting State on the basis that the actions of one or both of the Contracting States have resulted for that person in taxation not in accordance with the provisions of this Convention, ; and b) the competent authorities are unable to reach an agreement to resolve that case pursuant to paragraph 2 within two years from the presentation of the case to the competent authority of the other Contracting State, ; any unresolved issues arising from the case shall be submitted to arbitration if the person so requests. These unresolved issues shall not, however, be submitted to arbitration if a decision on these issues has already been rendered by a court or administrative tribunal of either State. Unless a person directly affected by the case does not accept the mutual agreement that implements the arbitration decision, that decision shall be binding on both Contracting States and shall be implemented notwithstanding any time limits in the domestic laws of these States. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this paragraph. (6) The provisions of paragraph 5 shall not apply to cases falling within paragraph 4 of Article 4 of this Convention.

MUTUAL AGREEMENT PROCEDURE. (1) . Where a person resident of a Contracting State considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of notwithstanding the remedies provided by the domestic law national laws of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 2223, to that of the Contracting State of which he is a national. The case To be admissible, the said application must be presented submitted within three two years from the first notification of the action resulting in which gives rise to taxation not in accordance with the provisions of the Convention. (2) . The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory an appropriate solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Convention. 3. Any agreement reached A Contracting State shall be implemented notwithstanding any time limits not, after five years from the end of the taxable period in which the domestic law income concerned has accrued, increase the tax base of a resident of either of the Contracting StatesStates by including therein items of income which have also been charged to tax in the other Contracting State. This paragraph shall not apply in the case of fraud, wilful default or neglect. (3) 4. The competent authorities of the Contracting States State shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. They In particular, the competent authorities of the Contracting States may also consult together for to endeavour to agree: a) to the elimination same attribution of double taxation profits to a resident of a Contracting State and its permanent establishment situated in cases not the other Contracting State; b) to the same allocation of income between a resident of a Contracting State and any associated person provided for in the ConventionArticle 9. (4) 5. The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. (5) Where, a) under paragraph 1. When it seems advisable in order to reach agreement to have an oral exchange of opinions, such exchange may take place through a person has presented a case to Commission consisting of representatives of the competent authority of a Contracting State on the basis that the actions of one or both authorities of the Contracting States have resulted for that person in taxation not in accordance with the provisions of this Convention, andStates. b) the competent authorities are unable to reach an agreement to resolve that case pursuant to paragraph 2 within two years from the presentation of the case to the competent authority of the other Contracting State, any unresolved issues arising from the case shall be submitted to arbitration if the person so requests. These unresolved issues shall not, however, be submitted to arbitration if a decision on these issues has already been rendered by a court or administrative tribunal of either State. Unless a person directly affected by the case does not accept the mutual agreement that implements the arbitration decision, that decision shall be binding on both Contracting States and shall be implemented notwithstanding any time limits in the domestic laws of these States6. The competent authorities of the Contracting States shall by mutual agreement settle may consult together for the mode elimination of application of this paragraph. (6) The provisions of paragraph 5 shall double taxation in cases not apply to cases falling within paragraph 4 of Article 4 of this provided for in the Convention.

MUTUAL AGREEMENT PROCEDURE. (1) Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 2224, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the this Convention. (2) The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the this Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States. (3) The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the this Convention. They may also consult together for the elimination of double taxation in cases not provided for in the this Convention. To that regard, it is not necessary to present a case according to paragraph 1. (4) The competent authorities of the Contracting States may communicate with each other directly directly, including through a joint commission consisting of themselves or their representatives, for the purpose of reaching an agreement in the sense of the preceding paragraphs. (5) Where, a) under paragraph 1, a person has presented a case to the competent authority of a Contracting State on the basis that the actions of one or both of the Contracting States have resulted for that person in taxation not in accordance with the provisions of this Convention, ; and b) the competent authorities are unable to reach an agreement to resolve that case pursuant to paragraph 2 within two years from the presentation of the case to the competent authority of the other Contracting State, ; any unresolved issues arising from the case shall be submitted to arbitration if the person so requests. These unresolved issues shall not, however, be submitted to arbitration if a decision on these issues has already been rendered by a court or administrative tribunal of either State. Unless a person directly affected by the case does not accept the mutual agreement that implements the arbitration decision, that decision shall be binding on both Contracting States and shall be implemented notwithstanding any time limits in the domestic laws of these States. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this paragraph. (6) The provisions of paragraph 5 shall not apply to cases falling within paragraph 4 of Article 4 of this Convention.

MUTUAL AGREEMENT PROCEDURE. (1) . Where a person resident of a Contracting State considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of without prejudice to the remedies provided by the domestic law national laws of those States, present his case address to the competent authority of the Contracting State of which he is a resident oran application in writing stating the grounds for claiming the revision of such taxation. To be admissible, if his case comes under paragraph 1 of Article 22, to that of the Contracting State of which he is a national. The case said application must be presented submitted within three two years from the first notification of the action resulting in which gives rise to taxation not in accordance with the provisions of the Convention. (2) . The competent authority referred to in paragraph 1 shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory an appropriate solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Convention. 3. Any agreement reached A Contracting State shall be implemented notwithstanding any not, after the expiry of the time limits provided in its national laws and, in any case, after five years from the domestic law end of the taxable period in which the income concerned has accrued, increase the tax base of a resident of either of the Contracting StatesStates by including therein items of income which have also been charged to tax in the other Contracting State. This paragraph shall not apply in the case of fraud, wilful default or neglect. (3) 4. The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. They In particular, the competent authorities of the Contracting States may also consult together to endeavour to agree: (a) to the same attribution of profits to a resident of a Contracting State and its permanent establishment situated in the other Contracting State; (b) to the same allocation of income between a resident of a Contracting State and any associated person provided for in Article IX. 5. The competent authorities of the Contracting States may consult together for the elimination of double taxation in cases not provided for in the Convention. (4) 6. The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. (5) Where, a) under paragraph 1. When it seems advisable in order to reach agreement to have an oral exchange of opinions, such exchange may take place through a person has presented a case to the competent authority Commission consisting of a Contracting State on the basis that the actions of one or both representatives of the Contracting States have resulted for that person in taxation not in accordance with the provisions of this Convention, and b) the competent authorities are unable to reach an agreement to resolve that case pursuant to paragraph 2 within two years from the presentation of the case to the competent authority of the other Contracting State, any unresolved issues arising from the case shall be submitted to arbitration if the person so requests. These unresolved issues shall not, however, be submitted to arbitration if a decision on these issues has already been rendered by a court or administrative tribunal of either State. Unless a person directly affected by the case does not accept the mutual agreement that implements the arbitration decision, that decision shall be binding on both Contracting States and shall be implemented notwithstanding any time limits in the domestic laws of these States. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this paragraphStates. (6) The provisions of paragraph 5 shall not apply to cases falling within paragraph 4 of Article 4 of this Convention.

MUTUAL AGREEMENT PROCEDURE. (1) . Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this ConventionAgreement, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 2223, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the ConventionAgreement . (2) . The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement Agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the ConventionAgreement. Any agreement Agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States. (3) . The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement Agreement any difficulties or doubts arising as to the interpretation or application of the ConventionAgreement. They may also consult together for the elimination of double taxation in cases not provided for in the ConventionAgreement. (4) . The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement Agreement in the sense of the preceding paragraphs.. EXCHANGE OF INFORMATION‌ (5) Where, a) under paragraph 1, a person has presented a case to the competent authority of a Contracting State on the basis that the actions of one or both of the Contracting States have resulted for that person in taxation not in accordance with the provisions of this Convention, and b) the competent authorities are unable to reach an agreement to resolve that case pursuant to paragraph 2 within two years from the presentation of the case to the competent authority of the other Contracting State, any unresolved issues arising from the case shall be submitted to arbitration if the person so requests. These unresolved issues shall not, however, be submitted to arbitration if a decision on these issues has already been rendered by a court or administrative tribunal of either State. Unless a person directly affected by the case does not accept the mutual agreement that implements the arbitration decision, that decision shall be binding on both Contracting States and shall be implemented notwithstanding any time limits in the domestic laws of these States. The competent authorities of the Contracting States shall by mutual agreement settle exchange such information as is foreseeable relevant for carrying out the mode of application provisions of this paragraphAgreement or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting States, or of their political subdivisions or local authorities, insofar as the taxation hereunder is not contrary to the Agreement . The exchange of information is not restricted by Articles 1 and 2. 2. Any information received under paragraph 1 by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (6including courts and administrative bodies) concerned with the assessment or collection of, the enforcement or prosecution in respect of, the determination of appeals in relation to the taxes referred to in paragraph 1, or the oversight of the above. Such persons or authorities shall use the information only for such purposes .They may disclose the information in public court proceedings or in judicial decisions. 3. In no case shall the provisions of paragraphs 1 and 2 be construed so as to impose on a Contracting State the obligation: a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State; b) to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State; c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (public order). 4. If information is requested by a Contracting State in accordance with this Article, the other Contracting State shall use its information gathering measures to obtain the requested information, even though that other State may not need such information for its own tax purposes. The obligation contained in the preceding sentence is subject to the limitations of paragraph 3 but in no case shall such limitations be construed to permit a Contracting State to decline to supply information solely because it has no domestic interest in such information. 5. In no case shall the provisions of paragraph 5 3 be construed to permit a Contracting State to decline to supply information solely because the information is held by a bank, other financial institution, nominee or person acting in an agency or a fiduciary capacity or because it relates to ownership interests in a person. MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR POSTS‌ Nothing in this Agreement shall not apply to cases falling within paragraph 4 affect the fiscal privileges of Article 4 members of diplomatic missions or consular posts under the general rules of international law or under the provisions of special Agreements. ENTRY INTO FORCE‌ 1. This Agreement shall be ratified and the Contracting States shall notify each other that their legal requirements for the entry into force of this ConventionAgreement have been fulfilled. 2. The Agreement shall enter into force on the date of the later of the notifications referred to in paragraph 1 and its provisions shall have effect in both Contracting States: a) in respect of taxes withheld at source, on income derived on or after 1 January in the calendar year next following the year in which the later notice is given; b) in respect of other taxes on income, for taxes chargeable for any tax year beginning on or after 1 January in the calendar year next following the year in which the later notice is given. TERMINATION‌ This Agreement shall remain in force until terminated by a Contracting State. Either Contracting State may terminate the Agreement through diplomatic channels, by giving notice of termination in writing at least six months before the end of any calendar year beginning after the expiration of a period of five years from the date of its entry into force. In such event, the Agreement shall cease to have effect in both Contracting States: a) in respect of taxes withheld at source, on income derived, on or after 1 January in the calendar year next following the year in which the notice is given; b) in respect of other taxes on income for taxes chargeable for any tax year beginning on or after 1 January in the calendar year next following the year in which the notice is given.

MUTUAL AGREEMENT PROCEDURE. (1) . Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this ConventionAgreement, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 2223, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the ConventionAgreement. (2) . The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by a mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the ConventionAgreement. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States. (3) . The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the ConventionAgreement. They may also consult together for the elimination of double taxation in cases not provided for in the ConventionAgreement. (4) . The competent authorities of the Contracting States may communicate with each other directly directly, for the purpose of reaching an agreement in the sense of the preceding paragraphs. (5) Where, a) under paragraph 1. When it seems advisable for reaching an agreement, a person has presented a case to the competent authority of a Contracting State on the basis that the actions of one or both representatives of the Contracting States have resulted for that person in taxation not in accordance with the provisions of this Convention, and b) the competent authorities are unable to reach an agreement to resolve that case pursuant to paragraph 2 within two years from the presentation of the case to the competent authority of the other Contracting State, any unresolved issues arising from the case shall be submitted to arbitration if the person so requests. These unresolved issues shall not, however, be submitted to arbitration if a decision on these issues has already been rendered by a court or administrative tribunal of either State. Unless a person directly affected by the case does not accept the mutual agreement that implements the arbitration decision, that decision shall be binding on both Contracting States and shall be implemented notwithstanding any time limits in the domestic laws of these States. The competent authorities of the Contracting States shall by mutual agreement settle may meet together for an oral exchange of opinions. 5. For the mode purposes of application paragraph 3 of Article XXII (Consultation) of the General Agreement on Trade in Services, the Contracting States agree that, notwithstanding that paragraph, any dispute between them as to whether a measure falls within the scope of this Agreement may be brought before the Council for Trade in Services, as provided by that paragraph. (6) The provisions , only with the consent of paragraph 5 shall not apply both Contracting States. Any doubt as to cases falling within paragraph 4 of Article 4 the interpretation of this Conventionparagraph shall be resolved under paragraph 3 of this Article or, failing agreement under that procedure, pursuant to any other procedure agreed to by both Contracting States.

MUTUAL AGREEMENT PROCEDURE. (1) . Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this ConventionAgreement, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 2224, to that of the Contracting State of which he is a national. The case must be presented within three two years from the first notification of the action resulting in taxation not in accordance with the provisions of the ConventionAgreement. (2) . The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the ConventionAgreement. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States. (3) . The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the ConventionAgreement. They may also consult together for the elimination of double taxation in cases not provided for in the ConventionAgreement. (4) . The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. (5) Where, a) under paragraph 1. When it seems advisable in order to reach agreement to have an oral exchange of opinions, such exchange may take place through a person has presented a case to Commission consisting of representatives of the competent authority of a Contracting State on the basis that the actions of one or both authorities of the Contracting States have resulted States. 5. In the cases provided for that person in taxation not in accordance with the provisions of this Conventionpreceding paragraphs, and b) the competent authorities are unable to reach an agreement to resolve that case pursuant to paragraph 2 within two years from the presentation of the case to the competent authority of the other Contracting State, any unresolved issues arising from the case shall be submitted to arbitration if the person so requests. These unresolved issues shall not, however, be submitted to arbitration if a decision on these issues has already been rendered by a court or administrative tribunal of either State. Unless a person directly affected by the case does not accept the mutual agreement that implements the arbitration decision, that decision shall be binding on both Contracting States and shall be implemented notwithstanding any time limits in the domestic laws of these States. The competent authorities of the Contracting States do not reach an agreement for the avoidance of double taxation within two years from the date on which the case has been first presented to one of them, and the taxpayer(s) agree(s) to be bound by the decision of an arbitration board, the competent authorities may establish such an arbitration board for each specific case, which is entrusted with giving an expert opinion on the method for the elimination of double taxation. The board can only be established if the parties concerned previously waive-without any reservations or conditions-the pending legal proceedings at the domestic court. The arbitration board shall consist of three members appointed in the following manner: each competent authority shall appoint a member and the two members shall appoint by mutual agreement settle the mode of application Chairman who shall be chosen among independent experts from either Contracting State or from another OECD member country. When giving its opinion, the arbitration board shall apply the provisions of this paragraphAgreement and principles of international law, taking into account the domestic laws of the Contracting States. The arbitration board shall establish its own rules of procedure The person concerned may upon request be heard or be represented before the arbitration board and, when requested by the board, such person shall appear before it or appoint a representative for such purpose. (6) . The provisions opinion of paragraph 5 the arbitration board shall be given within six months from the date on which the case has been presented. The board shall rule with a majority vote of its members. In case of divergence of the voting of the members appointed by each competent authority, the Chairman’s vote shall prevail. Within six months from the date on which the arbitration board has expressed its expert opinion, the competent authorities shall, by mutual agreement, adopt measures aiming at removing the reason of the tax dispute. The measures so adopted may also not apply comply with the opinion of the arbitration board. If the competent authorities do not reach an agreement to cases falling remove the reason of the tax dispute within paragraph 4 of Article 4 of this Conventionsix months from the date on which the arbitration board has expressed its opinion, they shall comply with and execute such opinion. 7. Costs for the arbitration procedure shall be divided equally between the Contracting States.

MUTUAL AGREEMENT PROCEDURE. (1) . Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this ConventionAgreement, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 2225, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the ConventionAgreement. (2) . The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the ConventionAgreement. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States. (3) . The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the ConventionAgreement. They may also consult together for the elimination of double taxation in cases not provided provided, for in the ConventionAgreem ent. (4) . The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. (5) Where, a) under paragraph 1, a person has presented a case . If any difficulty or doubt arising as to the interpretation or application of the Agreement cannot be resolved by the competent authority of a Contracting State on the basis that the actions of one or both authorities of the Contracting States have resulted for that person in taxation not in accordance with a mutual agreement procedure pursuant to the provisions previous paragraphs of this Convention, and b) the competent authorities are unable to reach an agreement to resolve that case pursuant to paragraph 2 Article within a period of two years from after the presentation of question was raised, the case to may, at the competent authority request of the other either Contracting State, any unresolved issues arising from the case shall be submitted for arbitration, but only after fully exhausting the procedures available under paragraphs 1 to arbitration if 4 of this Article and provided the person so requests. These unresolved issues shall not, however, taxpayer or taxpayers involved agree in writing to be submitted to arbitration if a decision on these issues has already been rendered by a court or administrative tribunal of either State. Unless a person directly affected bound by the case does not accept the mutual agreement that implements decision of the arbitration decision, that board. The decision of the arbitration board in a particular case shall be binding on both Contracting States and shall be implemented notwithstanding any time limits in the domestic laws of these States. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this paragraphtaxpayer or taxpayers involved with respect to that case. (6) The provisions of paragraph 5 shall not apply to cases falling within paragraph 4 of Article 4 of this Convention.

MUTUAL AGREEMENT PROCEDURE. (1) . Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 2226 of this Convention, to that of the Contracting State of which he is a nationalcitizen. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention. (2) . The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States. (3) . The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. They may also consult together for the elimination of double taxation in cases not provided for in the Convention. (4) . The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. (5) Where, a) under . If after the procedures of paragraph 1, a person has presented a case 1 to 4 of this Article any dispute arising as to the interpretation or application of the Convention in a particular case cannot be resolved by the competent authority of a Contracting State on the basis that the actions of one or both authorities of the Contracting States have resulted for that person in taxation not in accordance with a mutual agreement procedure, the provisions of this Conventioncase may, and b) if both competent authorities agree be resolved through an arbitration board created by the competent authorities are unable and supplemented by independent persons and according to reach an internationally accepted arbitration procedures. These procedures shall by mutual agreement to resolve that case pursuant to paragraph 2 within two years from be established between the presentation competent authorities of both Contracting States. The decision of the case to the competent authority of the other Contracting State, any unresolved issues arising from the case shall be submitted to arbitration if the person so requests. These unresolved issues shall not, however, be submitted to arbitration if a decision on these issues has already been rendered by a court or administrative tribunal of either State. Unless a person directly affected by the case does not accept the mutual agreement that implements the arbitration decision, that decision board shall be binding on both Contracting States and shall be implemented notwithstanding any time limits in the domestic laws of these Statestaxpayer or taxpayers involved with respect to that case. The This paragraph will only apply after the competent authorities of the both Contracting States shall by mutual agreement settle have established the mode of application of this paragraphabove-mentioned procedures. (6) The provisions of paragraph 5 shall not apply to cases falling within paragraph 4 of Article 4 of this Convention.

MUTUAL AGREEMENT PROCEDURE. (1) . Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 22, to that of the Contracting State of which he is a national. The case must be presented within three (3) years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention. (2) . The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Convention, provided that the competent authority of the other Contracting State is notified of the case within three (3) years from the due date or the date of filing of the return in that other State, whichever is later. Any In such case, an agreement shall be reached within a period of two (2) years after the question was formally raised by the competent authority and it shall be implemented notwithstanding any time limits within ten (10) years from the due date or the date of filing of the tax return in that other State, whichever is later, or a longer period if permitted by the domestic law of the Contracting Statesthat other State. (3) . The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. They may also consult together for the elimination of double taxation in cases not provided for in the Convention. (4) . The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. (5) Where, a) under paragraph 1. Notwithstanding any other treaties of which the Contracting States are or may become parties, any dispute over a person has presented a case to the competent authority of measure taken by a Contracting State on the basis that the actions of one or both of the Contracting States have resulted for that person involving a tax covered by Article 2 or, in taxation not in accordance with the provisions of this Convention, and b) the competent authorities are unable to reach an agreement to resolve that case pursuant to paragraph 2 within two years from the presentation of the case to the competent authority of the other non-discrimination, any taxation measure taken by a Contracting State, any unresolved issues arising from the case including a dispute whether this Convention applies, shall be submitted to arbitration if settled only under the person so requests. These unresolved issues shall notConvention, however, be submitted to arbitration if a decision on these issues has already been rendered by a court or administrative tribunal of either State. Unless a person directly affected by unless the case does not accept the mutual agreement that implements the arbitration decision, that decision shall be binding on both Contracting States and shall be implemented notwithstanding any time limits in the domestic laws of these States. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this paragraphagree otherwise. (6) The provisions of paragraph 5 shall not apply to cases falling within paragraph 4 of Article 4 of this Convention.

MUTUAL AGREEMENT PROCEDURE. (1) . Where a person who is a resident of a Contracting State considers that the actions of the competent authority of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this ConventionAgreement, he may, irrespective of the remedies provided by the domestic law of those Contracting States, present his case to the competent authority of the Contracting State of which he the person is a resident or, if his case comes under paragraph 1 of Article 22, to that of the Contracting State of which he is a nationalresident. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the ConventionAgreement. (2) . The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the ConventionAgreement. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States. (3) . The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the ConventionAgreement. They may also consult together for the elimination of double taxation in cases not provided for in the ConventionAgreement. (4) . The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. (5) Where, a) under paragraph 1. The competent authorities, a person has presented a case to through consultations, shall develop appropriate bilateral procedures, conditions, methods and techniques for the competent authority implementation of a Contracting State on the basis that the actions of one or both of the Contracting States have resulted for that person in taxation not in accordance with the provisions of this Convention, and b) the competent authorities are unable to reach an agreement to resolve that case pursuant to paragraph 2 within two years from the presentation of the case to the competent authority of the other Contracting State, any unresolved issues arising from the case shall be submitted to arbitration if the person so requests. These unresolved issues shall not, however, be submitted to arbitration if a decision on these issues has already been rendered by a court or administrative tribunal of either State. Unless a person directly affected by the case does not accept the mutual agreement that implements procedure provided for in this Article. In addition, a competent authority may devise appropriate unilateral procedures, conditions, methods and techniques to facilitate the arbitration decisionabove-mentioned bilateral actions and the implementation of the mutual agreement procedure. When it seems advisable in order to reach agreement to have an oral exchange of opinions, that decision shall be binding on both Contracting States and shall be implemented notwithstanding any time limits in such exchange may take place through a special Commission, by mutual agreement of the domestic laws competent authorities, consisting of these States. The representatives of the competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this paragraphStates. (6) The provisions of paragraph 5 shall not apply to cases falling within paragraph 4 of Article 4 of this Convention.