1. Where a person considers that the actions of one or both
of the Contracting States result or will result for him in taxation
not in accordance with the provisions of this Agreement, he may,
irrespective of the remedies provided by the domestic law of
those States, present his case to the competent authority of the
Contracting State of which he is a resident or, if his case comes
under paragraph 1 of Article 23, to that of the Contracting State
of which he is a national. The case must be presented within
three years from the first notification of the action resulting in tax-
ation not in accordance with the provisions of the Agreement.
2. The competent authority shall endeavour, 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 the avoidance of taxation which is not in accordance
with the Agreement. Any agreement reached shall be implement-
ed notwithstanding any time limits in the domestic law of the
Contracting States.
3. The competent authorities of the Contracting States shall
endeavour to resolve by mutual agreement any difficulties or
doubts arising as to the interpretation or application of the Agree-
ment. They may also consult together for the elimination of dou-
ble taxation in cases not provided for in the Agreement.
4. The competent authorities of the Contracting States may
communicate with each other directly, including through a joint
commission consisting of themselves or their representatives, for
the purpose of reaching an agreement in the sense of the pre-
ceding paragraphs.
5. Where, under paragraph 1, a person has presented a case
to the competent authority of a Contracting State on the basis
that the actions of one or both of the Contracting States have
resulted for that person in taxation not in accordance with the
provisions of this Agreement, and the competent authorities are
unable to reach an agreement to resolve that case pursuant to
paragraph 2 within three years from the presentation of the case
to the competent authority of the other Contracting State, any
unresolved issues arising from the case shall be submitted to ar-
bitration if either competent authority so requests. The person
who has presented the case shall be notified of the request.
These unresolved issues shall not, however, be submitted to ar-
bitration if a decision on these issues has already been rendered
by a court or administrative tribunal of either Contracting State.
The arbitration decision shall be binding on both Contracting
States and shall be implemented notwithstanding any time limits
in the domestic laws of these States unless both competent au-
thorities agree on a different solution within six months after the
decision has been communicated to them or unless a person di-
rectly affected by the case does not accept the mutual agree-
ment that implements the arbitration decision. The competent
authorities of the Contracting States shall by mutual agreement
settle the mode of application of this paragraph.