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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.

ARTICLE 23

Mutual Agreement Procedure

(1) Where a resident of a Contracting State considers that the actions of one or both of the Contracting States result or will result for him in taxation that is not in accordance with the provisions of this Convention, he may, notwithstanding the remedies provided under the domestic laws of the Contracting States, submit his case to the competent authority of the Contracting State of which he is a resident or, if his case falls under paragraph (1), to the competent authority 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 this Convention.

(2) The competent authority shall endeavour, if the objection appears 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 avoid taxation that is not in accordance with the provisions of this Convention. Any agreement reached shall be implemented notwithstanding any time limits set forth in the domestic laws of the Contracting States.

(3) The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulty or doubt arising from the interpretation or application of this Convention. The authorities may also consult each other for the elimination of double taxation in cases not provided under this Convention.

(4) The competent authorities of the Contracting States may communicate directly with each other in order to reach an agreement as indicated in the preceding paragraphs of this Article.

(5) Notwithstanding any other treaties where which the Contracting States are or may become parties, any dispute over a measure taken by a Contracting State involving a tax covered by Article 2 or, in case of non-discrimination, any taxation measure taken by a Contracting State, including a dispute whether this Convention applies, shall be settled only under the Convention, unless the competent authorities of the Contracting States agree otherwise.