Mutual Agreement Procedure
(1) Where a person considers that the actions of 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, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under Article 24, paragraph (1), to that of the Contracting State of which he 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 the 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 the Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States.
(3) The competent authorities of the Contracting States shall endeavor to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. They may also consult together for the elimination of double taxation in cases not provided for in the Convention.
(4) In particular, the competent authorities of the Contracting States may confer in accordance with the foregoing provisions of this Article in order to agree if possible on:
- (a) The same allocation of profits between an enterprise of a Contracting State and its permanent establishment situated in the other Contracting State;
- (b) The same allocation of profits between associated enterprises in the sense of Article 9;
- (c) The same treatment of items of income which are normally treated for tax purposes as income from shares in the source State and as other income in the other State.
(5) The competent authorities of the Contracting State may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. When it seems advisable in order to reach agreement to have an oral exchange of opinions, such exchange may take place through a commission consisting of representatives of the competent authorities of the Contracting States. Where the procedure relates to a particular case, the persons concerned shall be permitted to present their views.