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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 24

Mutual Agreement Procedure

(1) Where a person considers that the actions of one or both of the Contracting States result or will result for that person in taxation not in accordance with the provisions of this Convention, that person may, irrespective of the remedies provided by the domestic law of those States, address to the competent authority of the Contracting State of which that person is a resident an application in writing stating the grounds for claiming the revision of such taxation. To be admissible, the said application must be submitted within two years from the notification of the action which gives rise to taxation not in accordance with the provisions of the Convention.

(2) The competent authority referred to in paragraph 1 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 not in accordance with the Convention.

(3) The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. In particular, the competent authorities of the Contracting States may consult together to endeavour to agree:

  • (a) to the same attribution of profits to a resident of a Contracting State and its permanent establishment situated in the other Contracting State;
  • (b) to the same allocation of income between a resident of a Contracting State and any associated person referred to in Article 9.

(4) The competent authorities of the Contracting States may consult together for the elimination of double taxation in cases not provided for in the Convention.

(5) The competent authorities of the Contracting States may communicate with which other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. When it seems advisable in order to reach an agreement to have an exchange of views, the matter may be referred to a commission consisting of representatives of the contracting governments specified by the competent authorities. The presidency of the commission is exercised alternatively by a member of each delegation.