- (1) Where a person considers that the actions of one or both of the Contracting Parties result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law of the territories, present his case to the taxation authorities of either Contracting Party. 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 this Convention.
- (2) The taxation 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 taxation authority of the other territory, with a view to the avoidance of taxation which is not in accordance with this Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the territories.
- (3) The taxation authorities of the territories shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of this Convention. They may also consult together for the elimination of double taxation in cases not provided for in this Convention.
- (4) The taxation authorities of the territories may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs.
Citation to select or copy
United Kingdom / Israel; HMRC, 1962 UK-Israel Double Taxation Convention as amended by the 1970 and 2019 Protocols; edition HMRC official amended text incorporating the 1970 and 2019 Protocols; English publication only; no current-law certification; article xx; English; source role publisher-source-edition; Publisher source edition; not current-law certification; unreviewed source text, current applicability unverified; /editions/gb-il-1962-hmrc-amended-2019-html-reserve-v1/en/articles/article-xx/
Disclaimers
Unreviewed machine transcription. Not a verified current-law consolidation or legal advice. Later changes may be missing.
Language switching retains source identifiers only. This is not reviewed legal or translational equivalence.
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Source & edition
HMRC, 1962 UK-Israel Double Taxation Convention as amended by the 1970 and 2019 Protocols
Digest scope: retained online-source capture; no PDF binary verification
Publisher role and language
source publication only; current applicability not certified
This is the publisher’s bilaterally amended publication, not an MLI synthesis. MLI matching, subsequent changes and current applicability are not independently determined.
Actual supplied body languages: English. A language named by an instrument is not a supplied translation.
Edition
HMRC official amended text incorporating the 1970 and 2019 Protocols; English publication only; no current-law certification
Text available here
English
Review
Unreviewed; qualified human review pending
Current applicability
Not verified
Signature
1962-09-26
Languages recorded in source metadata: English. This is not a promise of available text or a translation.
Edition notes and known limitations
Official HTML text capture, not Original PDF; human wording and current-law certification not claimed.
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Complete preamble, closing and all supplied integral protocol/notes are retained separately and searchable within this source.
Roman article numbers, genuine lettered insertions IA/VIIIA/XXIA and the source-printed Article XII (Deleted) are retained. The deletion marker is the only body supplied for Article XII; no operative paragraph is invented.
Source supplies article numbers without subject titles; navigation uses those source article labels, not assistant-created subjects.
The 1970 and 2019 amendments are incorporated by the publisher. The separate acquired 2019 Protocol remains a different source record; no original 1970 protocol text is claimed.
Source authority, text completeness and currentness still require human review.
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