Mutual Agreement Procedure
(1) Where a person considers that the measures taken by one or both of the Contracting States result in or will result for him or her in taxation not in accordance with the provisions of this Convention, he or she may, irrespective of the remedies provided under the domestic laws of those States, present his or her case to the competent authority of the Contracting State of which he or she is a resident or, if his or her case comes under paragraph (1) of Article 25 of this Convention, to that Contracting State of which he or she 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 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 avoid taxation which is not in accordance with 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 endeavor, by mutual agreement, to resolve any difficulties or eliminate any doubts arising as to the interpretation or application of this Convention. They may also consult together for the elimination of double taxation in cases not provided for under this Convention.
(4) The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement as indicated in the preceding paragraphs. In case it appears that oral communication would facilitate reaching such an agreement, such communication can take place in a commission consisting of representatives of the competent authorities of the Contracting States.