ARTICLE 27
Refund of Withholding Tax
(1) If, in a Contracting State, the taxes on dividends, interest, royalties or other income derived by a resident of the other Contracting State are collected by means of withholding (at source), the right of the first-mentioned State to withhold the tax at the rate provided for under domestic law shall be unaffected by this Agreement. A tax collected by means of withholding (at source) shall, at the request of the taxpayer, be refunded when and to the extent that it is reduced or eliminated by authority of this Agreement.
(2) Requests for a tax refund shall be filed before the end of the fourth year following the calendar year in which the withheld-at-source taxes on dividends, interest, royalties and other income were assessed.
(3) The Contracting State in which the income arose may require the competent authority's verification of residency in the other Contracting State.
(4) The competent authorities may, by mutual agreement, adjust the implementation of this Article and, if necessary, establish other procedures for implementing the tax reductions or exemptions specified in this Agreement.