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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.


Mutual Agreement Procedure

(1) Where a resident of a Contracting State considers that the actions of one or both of the Contracting States result in or will result for him in his taxation not being in accordance with the provisions of this Convention, he may, notwithstanding the remedies provided under the domestic laws of these Contracting States, submit his case to the competent authority of a Contracting State of which he is a resident or, if his case falls under paragraph (1) of Article 24 of this Convention, to that 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 matter by mutual consent with the competent authority of the other Contracting State with a view to avoid taxation that 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 both Contracting States shall endeavour to resolve, by mutual agreement, any disputes or doubts arising due to the application or interpretation thereof. If it better to reach an agreement on orally sharing opinions, that may be done through joint commission including representatives of competent authorities in both Contracting States, they also may consult each other to avoid double taxation in cases not included herein.

(4) The competent authorities of both Contracting States may directly communicate with each other, if necessary, for the application hereof.