(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.
Français
(1) Lorsqu’une personne estime que les
mesures prises par un État contractant ou
par les deux États contractants entraînent
ou entraîneront pour elle une imposition
non conforme aux dispositions du présent
Accord, elle peut, indépendamment des
recours prévus par le droit interne de ces
États, adresser à l’autorité compétente de
l’État contractant dont elle est un résident
ou, si son cas relève du paragraphe 1 de
l’article 24, à celle de l’État contractant
dont elle possède la nationalité, une
demande écrite et motivée de révision de
cette imposition. Pour être recevable, cette
demande doit être présentée dans un délai
de deux ans à compter de la première noti-
fication de la mesure qui entraîne une
imposition non conforme aux dispositions
de l’Accord.
(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.
Français
(2) L’autorité compétente s’efforce, si la
réclamation lui paraît fondée et si elle n’est
pas elle-même en mesure d’y apporter une
solution satisfaisante, de résoudre le cas
par voie d’accord amiable avec l’autorité
compétente de l’autre État contractant, en
vue d’éviter une imposition non conforme à
l’Accord.
(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.
Français
(3) Les autorités compétentes des États
contractants s’efforcent, par voie d’accord
amiable, de résoudre les difficultés ou de
dissiper les doutes auxquels peuvent don-
ner lieu l’interprétation ou l’application de
l’Accord. Elles peuvent aussi se concerter
en vue d’éliminer la double imposition dans
les cas non prévus par l’Accord.
(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.
Français
(4) En particulier, les autorités compé-
tentes des États contractants peuvent se
consulter en vue de parvenir à un accord:
a) pour que les bénéfices revenant à une
entreprise d’un État contractant et à
son établissement stable situé dans
l’autre État contractant soient imputés
d’une manière identique;
b) pour que les bénéfices revenant à des
entreprises associées visées à l’article
9 soient attribués d’une manière iden-
tique;
c) sur la méthode en vue d’éviter les
doubles impositions dans le cas d’une
succession ou d’une fiducie.
(5) The competent authorities of the
Contracting States may communicate with
each other directly for the purpose of
applying the provisions of this Agreement.
Français
(5) Les autorités compétentes des États
contractants peuvent communiquer direc-
tement entre elles pour l’application des
dispositions du présent Accord.
(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.
Français
(6) Si les questions, difficultés ou doutes
auxquels peuvent donner lieu l’interpréta-
tion ou l’application du présent Accord ne
peuvent être réglés, résolus ou dissipés par
les autorités compétentes en application
des dispositions des paragraphes 1, 2 ou
3, ces questions, ces difficultés ou ces
doutes peuvent, d’un commun accord
entre les autorités compétentes, être sou-
mis à une commission d’arbitrage. Les
décisions de la commission ont force obli-
gatoire. La composition de la commission
et les procédures d’arbitrage seront conve-
nues entre les États contractants par
échange de notes diplomatiques après
consultation entre les autorités compé-
tentes.
de-canada-2002-base | BGBl. 2002 II S. 670 | signed 2001-04-19 | published 2002-03-27 | Signed: 2001-04-19 | Gazette publication: 2002-03-27
Source form
official-publication PDF with native text layer; reader is a machine transcription
Source scope
original implementing law, multilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
The original prints German, English and French treaty and integral protocol texts in three columns. All three authentic treaty-language transcriptions are supplied here; R3 omitted French. This is NOT a full-language accuracy/completeness certification. Physical PDF page 38 is a separate German-only competent-authority agreement dated 19/20 April 2001, not an amendment or translated treaty text. No English/French version of that supplement is supplied or invented. Signature 2001-04-19 differs from edition ID/publication year 2002. No qualified human wording review, legal review, current-law or publication approval. Unreviewed coordinate-based machine transcription of this original source edition only. Printed line breaks, hyphens and uncertain token spacing are retained, not silently corrected. Treaty preamble, closing formula, protocol and shared signatures are separate retained assets, not part of the last article. Full supplements: /review/de-canada-2002-base/. PDF page links identify pages, not verified paragraph correspondence.
Review status
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Currentness
Original source edition; not a verified current-law consolidation. Unknown as current law. Signed 2001-04-19; consent law 2002-03-23; gazette publication 2002-03-27. Edition ID year is not a signature date. Treaty entry into force: 2002-03-28. Roster general application: 2001-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 28. März 2002. Evidence is the retained 2026-10-01 agent audit of source PDF, 2026-01-01 roster and cached official HTML, not a fresh current-law determination. Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
Protocols and later instruments
Printed signature protocol retained separately and not merged into articles. Roster future-instrument/negotiation entry (NOT proof of operative amendment): Kanada R-P V. P = Paraphierung (initialled), NOT signature; U = signed, ratification pending; V = negotiation. R-P protocol/R-A replacement. MLI application and complete later amendments, replacements or suspensions are NOT verified. No developments after the retained roster snapshot are certified. This is NOT a current consolidated instrument. Source-triage warnings: Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
Text language and status
en · authentic-language-transcription · machine-transcription
BGBl. 2002 II S. 670 | de-canada-2002-base | de-canada-2002-base | BGBl. 2002 II S. 670 | signed 2001-04-19 | published 2002-03-27 | Signed: 2001-04-19 | Gazette publication: 2002-03-27 | Article 25 | en | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-canada-2002-base/en/articles/article-25/
Source, edition and limits
Source edition
de-canada-2002-base | BGBl. 2002 II S. 670 | signed 2001-04-19 | published 2002-03-27 | Signed: 2001-04-19 | Gazette publication: 2002-03-27
Source form
official-publication PDF with native text layer; reader is a machine transcription
Source scope
original implementing law, multilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
The original prints German, English and French treaty and integral protocol texts in three columns. All three authentic treaty-language transcriptions are supplied here; R3 omitted French. This is NOT a full-language accuracy/completeness certification. Physical PDF page 38 is a separate German-only competent-authority agreement dated 19/20 April 2001, not an amendment or translated treaty text. No English/French version of that supplement is supplied or invented. Signature 2001-04-19 differs from edition ID/publication year 2002. No qualified human wording review, legal review, current-law or publication approval. Unreviewed coordinate-based machine transcription of this original source edition only. Printed line breaks, hyphens and uncertain token spacing are retained, not silently corrected. Treaty preamble, closing formula, protocol and shared signatures are separate retained assets, not part of the last article. Full supplements: /review/de-canada-2002-base/. PDF page links identify pages, not verified paragraph correspondence.
Review status
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Currentness
Original source edition; not a verified current-law consolidation. Unknown as current law. Signed 2001-04-19; consent law 2002-03-23; gazette publication 2002-03-27. Edition ID year is not a signature date. Treaty entry into force: 2002-03-28. Roster general application: 2001-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 28. März 2002. Evidence is the retained 2026-10-01 agent audit of source PDF, 2026-01-01 roster and cached official HTML, not a fresh current-law determination. Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
Protocols and later instruments
Printed signature protocol retained separately and not merged into articles. Roster future-instrument/negotiation entry (NOT proof of operative amendment): Kanada R-P V. P = Paraphierung (initialled), NOT signature; U = signed, ratification pending; V = negotiation. R-P protocol/R-A replacement. MLI application and complete later amendments, replacements or suspensions are NOT verified. No developments after the retained roster snapshot are certified. This is NOT a current consolidated instrument. Source-triage warnings: Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
Text language and status
en · authentic-language-transcription · machine-transcription