§ PDF page 25 PDF page 26
(1) Where a person considers that the actions of one or both of the Contracting States result or will result for that person in taxation not in accordance with the provi- sions of this Agreement, that person may, irrespective of the remedies provided by the domestic law of those States, address to the competent authority of the Contract- ing State of which that person is a resident or, if that person’s case comes under para- graph 1 of Article 24, to that of the Con- tracting State of which that person is a national, an application in writing stating the grounds for claiming the revision of such taxation. To be admissible, the said application must be submitted within two years from the first notification of the action resulting in taxation not in accordance with the provisions of the Agreement.
§ PDF page 26
(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 an appropriate solution, to resolve the case by mutual agreement with the compe- tent authority of the other Contracting State, with a view to the avoidance of taxa- tion not in accordance with the Agreement.
§ PDF page 26
(3) The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficul- ties or doubts arising as to the interpreta- tion or application of the Agreement. They may also consult together for the elimina- tion of double taxation in cases not pro- vided for in the Agreement.
§ PDF page 26
(4) In particular, the competent author- ities of the Contracting States may consult together to endeavour to agree: a) to the same attribution of profits to an enterprise of a Contracting State and to its permanent establishment situated in the other Contracting State; b) to the same allocation of profits be- tween associated enterprises as pro- vided for in Article 9; c) to the method of avoiding double taxa- tion in the case of an estate or trust.
§ PDF page 26
(5) The competent authorities of the Contracting States may communicate with each other directly for the purpose of applying the provisions of this Agreement.
§ PDF page 26
(6) If any question, difficulty or doubt arising as to the interpretation or applica- tion of the Agreement cannot be resolved or dealt with by the competent authorities as a result of the application of the provi- sions of paragraphs 1, 2 or 3, these ques- tions, difficulties or doubts may, if the com- petent authorities agree, be submitted to an arbitration commission. The decisions of the commission shall be binding. The composition of the commission and the arbitration procedures shall be determined, after consultation between the competent authorities, through an exchange of diplo- matic notes between the Contracting States.