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(1) If in one of the Contracting States the taxes on dividends, interest, royalties, other items of income or capital gains derived by a person who is a resident of the other Contracting State are levied by withholding at source, the right of the first-mentioned State to apply the withholding of tax at the rate provided under its domestic law shall not be affected by the provisions of this Agreement. The tax withheld at source shall be refunded on application by the taxpayer if and to the extent that it is reduced by this Agreement or ceases to apply.
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(2) Refund applications must be submitted by the end of the fourth year following the calendar year in which the withholding tax was applied to the dividends, interest, royalties or other items of income or capital gains.
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(3) Notwithstanding paragraph 1, each Contracting State shall provide for procedures to the effect that payments of income or capital gains subject under this Agreement to no tax or only to reduced tax in the state of source may be made with- out deduction of tax or with deduction of tax only at the rate provided in the relevant Article.
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(4) The Contracting State in which the items of income or capital gains arise may ask for a certificate by the competent authority on the residence in the other Contracting State.
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(5) The competent authorities may by mutual agreement implement the provisions of this Article and if necessary estab- lish other procedures for the implementation of tax reductions or exemptions provided for under this Agreement.