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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 11

Mutual Agreement Procedure

(1) The competent authorities of the Contracting Parties shall jointly endeavour to resolve any difficulties or doubts arising as to the interpretation or application of this Agreement.

(2) In addition to the endeavours referred to in paragraph (1), the competent authorities of the Contracting Parties may mutually determine the procedures to be used under Article 6.

(3) The competent authorities of the Contracting Parties may communicate with each other directly for the purposes of this Article.

(4) The Contracting Parties may also agree on other forms of dispute resolution.