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Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.

ARTICLE 27

Mutual Agreement Procedure

(1) Where a person considers that the actions taken by 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, oppose these actions and thus 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 25 above, to that of the Contracting State of which he or she 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 this Convention .

(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 this Convention. Any Agreement reached shall be implemented notwithstanding any time limits set forth in the domestic laws of the Contracting States.

(3) The competent authorities of the Contracting States shall endeavor, by mutual Agreement, to resolve any difficulties or eliminate any doubts arising as to the interpretation or application of this Convention. They may also consult each other for the elimination of double taxation in cases not provided for under this Convention.

(4) The competent authorities of the Contracting States may communicate with each other directly or even within a commission consisting of representatives of the competent authorities of the Contracting States for the purpose of reaching an Agreement as indicated in the preceding paragraphs of this Article.