(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 Contracting 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 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 provisions of this Agreement. Any agreement reached
shall be implemented notwithstanding any time limits in the do-
mestic 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 this
Agreement. 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, 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 of this Article.
(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 binding deci-
sion on these issues has already been rendered by a court or ad-
ministrative tribunal of either Contracting State, or if the compe-
tent authorities of both Contracting States have agreed that
these issues are not suitable for resolution through arbitration
and have notified the presenter of the case of such agreement
within two years from the presentation of the case to the com-
petent authority of the other Contracting State. Unless a person
directly affected by the case does not accept the mutual agree-
ment that implements the arbitration decision, that decision shall
be binding on both Contracting States and shall be implemented
notwithstanding any time limits in the domestic laws of these
Contracting States. The competent authorities of the Contracting
States shall by mutual agreement settle the mode of application
of this paragraph.