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MUTUAL AGREEMENT PROCEDURE
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
Convention, he may, irrespective of the remedies provided by the domestic law of those
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 24, 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
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 Convention. Any
agreement reached shall be implemented notwithstanding any time limits in the domestic
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
the Convention. They may also consult together for the elimination of double taxation in
cases not provided for in the Convention.
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 preceding
Commentary to Article 25 (pdf).