ARTICLE 29
Applications for Refund
(1) Taxes levied in a Contracting State by withholding at source shall be refunded on application by the taxpayer or the State of which he is a resident when the right to levy such taxes is limited by the provisions of this Convention.
(2) Applications for refund, which must be filed within the time limits fixed by the law of the Contracting State obliged to make the refund, must be accompanied by a certificate of the Contracting State of which the taxpayer is a resident stating that the conditions required for entitlement to the exemptions or reductions provided for in the Convention have been fulfilled.
(3) The competent authorities of the Contracting States shall settle the mode of application of this Article by mutual agreement in accordance with the provisions of Article 26.