the date by which the information was requested and ending on the date on which that information was

provided.

4. a) The arbitration decision with respect to the issues submitted to arbitration shall be implemented through the mutual agreement concerning the case referred to in paragraph 1. The arbitration

decision shall be final.

b) The arbitration decision shall be binding on both Contracting Jurisdictions except in the following cases:

i) if a person directly affected by the case does not accept the mutual agreement that implements the arbitration decision. In such a case, the case shall not be eligible for any

further consideration by the competent authorities. The mutual agreement that

implements the arbitration decision on the case shall be considered not to be accepted by

a person directly affected by the case if any person directly affected by the case does not,

within 60 days after the date on which notification of the mutual agreement is sent to the

person, withdraw all issues resolved in the mutual agreement implementing the

arbitration decision from consideration by any court or administrative tribunal or

otherwise terminate any pending court or administrative proceedings with respect to such

issues in a manner consistent with that mutual agreement.

ii) if a final decision of the courts of one of the Contracting Jurisdictions holds that the arbitration decision is invalid. In such a case, the request for arbitration under paragraph

1 shall be considered not to have been made, and the arbitration process shall be

considered not to have taken place (except for the purposes of Articles 21 (Confidentiality

of Arbitration Proceedings) and 25 (Costs of Arbitration Proceedings)). In such a case, a

new request for arbitration may be made unless the competent authorities agree that such

a new request should not be permitted.

iii) if a person directly affected by the case pursues litigation on the issues which were resolved in the mutual agreement implementing the arbitration decision in any court or

administrative tribunal.

5. The competent authority that received the initial request for a mutual agreement procedure as described in subparagraph a) of paragraph 1 shall, within two calendar months of receiving the request:

a) send a notification to the person who presented the case that it has received the request; and

b) send a notification of that request, along with a copy of the request, to the competent authority of the other Contracting Jurisdiction.

6. Within three calendar months after a competent authority receives the request for a mutual agreement procedure (or a copy thereof from the competent authority of the other Contracting Jurisdiction) it shall

either:

a) notify the person who has presented the case and the other competent authority that it has received the information necessary to undertake substantive consideration of the case; or

b) request additional information from that person for that purpose.

7. Where pursuant to subparagraph b) of paragraph 6, one or both of the competent authorities have requested from the person who presented the case additional information necessary to undertake

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