(1) Where a person considers that the actions of one or both
of the Contracting States result or will result for the person in
taxation not in accordance with the provisions of this Agreement,
the person may, irrespective of the remedies provided by the
domestic law of those States, present a case to the competent
authority of either Contracting State. The case must be present-
ed within three years from the first notification of the action
resulting in taxation 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
double taxation in cases not provided for in the Agreement.
(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.
(5) Where,
a) 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
b) the competent authorities are unable to reach an agreement
to resolve that case pursuant to paragraph 2 within two 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 arbitration if the person so requests. These unresolved issues
shall not, however, be submitted to arbitration if a decision on
these issues has already been rendered by a court or adminis-
trative tribunal of either State. Unless a person directly affected
by the case does not accept the mutual agreement that imple-
ments the arbitration decision, that decision shall be binding on
both Contracting States and shall be implemented notwithstand-
ing any time limits in the domestic laws of these States. However,
this paragraph shall not apply to an unresolved issue to the
extent it involves the application of paragraph 2 of Article 23 or
a provision designed to prevent the evasion or avoidance of
taxes referred to in paragraph 3 of Article 23. The competent
authorities of the Contracting States shall by mutual agreement
settle the mode of application of this paragraph.
(6) For the purposes of paragraph 3 of Article XXII (Consulta-
tion) of the General Agreement on Trade in Services of 15 April
1994, the Contracting States agree that, notwithstanding that
paragraph, any dispute between them as to whether a measure
falls within the scope of this Agreement may be brought before
the Council for Trade in Services, as provided by that paragraph,
only with the consent of both Contracting States. Any doubt as
to the interpretation of this paragraph shall be resolved under
paragraph 3 of this Article or, failing agreement under that
procedure, pursuant to any other procedure agreed to by both
Contracting States.