Procedural Rules for Taxation at Source
(1) If in one of the Contracting States the taxes on dividends, interest, royalties or other items of income derived by a person who is a resident of the other Contracting State are levied by withholding at source, the right of the first-mentioned State to apply the withholding of tax at the rate provided under its domestic law shall not be affected by the provisions of this Convention. The tax withheld at source shall be refunded on application by the taxpayer if and to the extent that it is reduced or eliminated by this Convention.
(2) Refund applications must be submitted by the end of the fourth year following the tax year in which the withholding tax was applied to the dividends, interest, royalties or other items of income.
(3) Notwithstanding paragraph (1), each Contracting State may provide for procedures to the effect that payments of income subject under this Convention to no tax or only to reduced tax in the state of source may be made without deduction of tax or with deduction of tax only at the rate provided in the relevant Article.
(4) The Contracting State in which the items of income arise may ask for an administrative certification by the other Contracting State that the taxpayer is a resident of that other Contracting State within the provisions of Article 4.
(5) The competent authorities may by mutual agreement implement the provisions of this Article and if necessary establish other procedures for the implementation of tax reductions or exemptions provided for under this Convention.