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Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.


Service of Documents

(1) At the request of the applicant Member State the requested Member State shall serve upon the addressee, documents and public documents including those relating to judicial decisions, which emanate from the applicant Member State and which relate to a tax covered by this Agreement.

(2) The requested Member State shall effect service of documents, including public documents:

  • (a) by a method prescribed by its domestic laws for the service of documents of a substantially similar nature;
  • (b) to the extent possible, by a particular method requested by the applicant Member State or the closest to such method available under its own laws.

(3) A Member State may effect service of documents directly through the post on a person in another Member State.

(4) Nothing in the Agreement shall be construed as invalidating any service of documents by a Member State in accordance with its laws.

(5) When a document is served in accordance with this Article and it is not in English language, the same should be accompanied by a translation into English.