PART V.

IMPROVING DISPUTE RESOLUTION

Article 16 – Mutual Agreement Procedure

1. Where a person considers that the actions of one or both of the Contracting Jurisdictions result or will result for that person in taxation not in accordance with the provisions of the Covered Tax Agreement, that

person may, irrespective of the remedies provided by the domestic law of those Contracting Jurisdictions,

present the case to the competent authority of either Contracting Jurisdiction. 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 Covered Tax 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 Jurisdiction, with a view to the avoidance of taxation which is not in

accordance with the Covered Tax Agreement. Any agreement reached shall be implemented notwithstanding

any time limits in the domestic law of the Contracting Jurisdictions.

3. The competent authorities of the Contracting Jurisdictions shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Covered Tax

Agreement. They may also consult together for the elimination of double taxation in cases not provided for

in the Covered Tax Agreement.

4. a) i) The first sentence of paragraph 1 shall apply in place of or in the absence of provisions of a Covered Tax Agreement (or parts thereof) that provide that where a person considers

that the actions of one or both of the Contracting Jurisdiction result or will result for that

person in taxation not in accordance with the provisions of the Covered Tax Agreement,

that person may, irrespective of the remedies provided by the domestic law of those

Contracting Jurisdictions, present the case to the competent authority of the Contracting

Jurisdiction of which that person is a resident including provisions under which, if the

case presented by that person comes under the provisions of a Covered Tax Agreement

relating to non-discrimination based on nationality, the case may be presented to the

competent authority of the Contracting Jurisdiction of which that person is a national.

ii) The second sentence of paragraph 1 shall apply in place of provisions of a Covered Tax

Agreement that provide that a case referred to in the first sentence of paragraph 1 must

be presented within a specific time period that is shorter than three years from the first

notification of the action resulting in taxation not in accordance with the provisions of

the Covered Tax Agreement, or in the absence of a provision of a Covered Tax

Agreement describing the time period within which such a case must be presented.

b) i) The first sentence of paragraph 2 shall apply in the absence of provisions of a Covered Tax Agreement that provide that the competent authority that is presented with the case by

the person referred to in paragraph 1 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 Jurisdiction,

with a view to the avoidance of taxation which is not in accordance with the Covered Tax

Agreement.

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