(1) A taxpayer who proves that, as a result of measures taken by the taxation authorities of the Contracting States, he has been subjected to double taxation in respect of the taxes to which this Convention relates may make application to the competent authorities of the State in the territory of which he has his fiscal domicile or to those of the other State. If the application is upheld, the competent authorities of the two States shall reach agreement with a view to the equitable avoidance of double taxation.
(2) The competent authorities of the Contracting States may also reach agreement with a view to the prevention of double taxation in cases not provided for in this Convention and in cases in which the application of the Convention would give rise to difficulties.
(3) If it appears that agreement would be facilitated by negotiations, the matter shall be referred:
- (a) if a matter of principle is at issue, to the Inter-State Franco-Senegalese Ministerial Committee provided for in the Treaty of Friendship and Co-operation between the French Republic and the Republic of Senegal;
- (b) if a specific case is at issue, to a joint commission composed of an equal number of representatives of each Contracting State, appointed by the Ministers of Finance. The commission shall be presided over alternately by a member of each delegation. The commission's conclusions shall be submitted for the approval of the competent authorities. Periodic reports shall be made to the Inter-State Franco-Senegalese Ministerial Committee on the decisions taken.