ARTICLE 25b
APPLICATION MODALITIES - INCLUDING QUALIFICATION OF INVESTMENT FUNDS TO TREATY BENEFITS
(1) Where in one Contracting State, dividends, interest, royalties and all other income received by a resident of the other Contracting State, are subject to withholding tax, the provisions of this Convention shall not preclude the right of the first-mentioned State to apply the withholding tax at the rate provided for by its domestic laws. Such withholding shall be refunded, at the taxpayer's request, if and to the extent to which its is reduced or eliminated by the Convention. However, taxpayers may file for a refund directly, at the time of payment, under the provisions of the Convention when allowed to do so by the domestic laws of the State in question.
(2) Requests for reimbursement must be submitted before the end of the fourth calendar year following the year in which the dividends, interest, royalties or other revenue were paid.
(3) Taxpayers must attach to any request submitted in accordance with the provisions of paragraph (1) proof of residence certified by the tax services of the Contracting State of which they are residents.
(4) A mutual fund situated in a Contracting State in which it is not subject to the taxes referred to in Article 1, paragraph (2)(1)(c) or paragraph (2)(2)(b) and which generates dividends or interest from a source in the other Contracting State may request overall reductions, exemptions or other tax advantages provided for under the Convention for the share of that income corresponding to the level of participation in the mutual fund of residents of the first-mentioned State.
(5) The competent authorities may, by mutual agreement, specify the modes of application of this Article and identify, if the case arises, other procedures with respect to deductions or exemptions from taxes provided for by the Convention.