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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 26

Mutual Agreement Procedure

(1) Where a resident of Contracting State considers that the actions of one or both of the Contracting States result or will result for him in taxation that is not in accordance with the provisions of this Convention, he may, notwithstanding of the remedies provided under the domestic law of those States, submit his case to the competent authority of the Contracting State of which he is a resident. The case must be presented within three years subsequent to 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 which is not in accordance with this Convention. The Agreement shall be implemented, notwithstanding of the terms provided by the domestic law of the Contracting States.

(3) The competent authorities of the Contracting States shall endeavour to resolve any difficulties or doubts arising as to the interpretation or application of the Convention by way of mutual Agreement. Similarly, they may mutually agree to avoid double taxation for cases not foreseen in the Convention.

(4) The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an Agreement in the sense of the preceding paragraphs. Where it is deemed that this Agreement may be facilitated by way of a verbal interchange of opinions, this may be performed through a committee comprised of representatives of the competent authorities of the Contracting States.