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 Articles 5 and 6.
(3) The competent authorities of the Contracting Parties may communicate with each other directly for the purposes of reaching an agreement under this Article.
(4) The Contracting Parties may also agree on other forms of dispute resolution.