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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 28

Reimbursement Requests

(1) Any tax levied in a Contracting State through withholding at the source will be reimbursed at the request of the party or the State in which the party is a resident, although the right to levy such taxes is subject to the provisions of this Convention.

(2) Requests for reimbursements, must be filed within the time limits specified in the laws of the Contracting State requested to make the reimbursement, and must be accompanied by an official certificate of the Contracting State of which the taxpayer is a resident certifying compliance with the conditions that are required in order to be eligible for the benefits set forth in this Convention.

(3) The competent authorities of the Contracting States, in accordance with the provisions of Article 25, shall determine by mutual agreement the manner in which this Article will be applied.