Mutual Agreement Procedure
(1) Where a person considers that the actions of one or both of the Contracting States result in 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) of Article 24 of the Convention, 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 irrespective of any time limits in the domestic laws of the Contracting States.
(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 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 with each other directly, including within a joint commission made up of such authorities or their representatives, for the purpose of reaching an agreement as indicated in the preceding paragraphs of this Article.