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1. Where a person considers that the actions of one or both of the Contracting Parties 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 the Contracting Party concerned, present his case to the competent authority of the Contracting Party of which he is a resident. The case must be presented within three years of the first notification of the action resulting in taxation not in accordance with the provisions of the Agreement.
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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 Party, with a view to the avoidance of taxation which is not in accordance with the Agreement. Any agreement reached shall be imple - mented notwithstanding any time limits in the domestic law of the Contracting Parties.
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3. The competent authorities of the Contracting Parties may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs.
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4. The competent authority of a Contracting Party shall not be obliged to initiate the mutual agreement procedure where legal or administrative proceedings have resulted in a final ruling that by actions giving rise to an adjustment of transfers of profits un- der Article 8 one of the enterprises concerned is liable to a seri- ous penalty. In addition, the competent authority of a Contracting Party shall not be obliged to initiate the mutual agreement pro- cedure if the enterprise has not fulfilled the documentation and/or information requirements of the adjusting Contracting Party before the assessment in which the adjustment is incorpo- rated was finalized.
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5. The Contracting Parties may also agree on other forms of dispute resolution including arbitration.
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6. The competent authorities of the Contracting Parties may modify or supplement the above rules and procedures as nec- essary to more effectively implement their intent.
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7. If, in carrying out the provisions of this Article, personal data shall be exchanged, the provisions of paragraph 2 of the Protocol to the Agreement of 4 July 2008 between the Govern- ment of the Federal Republic of Germany and the Government of Jersey for the Exchange of Information relating to Tax Matters shall apply.