arbitrators and information that the competent authorities receive from the arbitration panel shall be

considered information that is exchanged under the provisions of the Covered Tax Agreement related to the

exchange of information and administrative assistance.

2. The competent authorities of the Contracting Jurisdictions shall ensure that members of the arbitration panel and their staff agree in writing, prior to their acting in an arbitration proceeding, to treat any information

relating to the arbitration proceeding consistently with the confidentiality and nondisclosure obligations

described in the provisions of the Covered Tax Agreement related to exchange of information and

administrative assistance and under the applicable laws of the Contracting Jurisdictions.

Article 22 – Resolution of a Case Prior to the Conclusion of the Arbitration

For the purposes of this Part and the provisions of the relevant Covered Tax Agreement that provide for

resolution of cases through mutual agreement, the mutual agreement procedure, as well as the arbitration

proceeding, with respect to a case shall terminate if, at any time after a request for arbitration has been made

and before the arbitration panel has delivered its decision to the competent authorities of the Contracting

Jurisdictions:

a) the competent authorities of the Contracting Jurisdictions reach a mutual agreement to resolve the case; or

b) the person who presented the case withdraws the request for arbitration or the request for a mutual agreement procedure.

Article 23 – Type of Arbitration Process

1. Except to the extent that the competent authorities of the Contracting Jurisdictions mutually agree on different rules, the following rules shall apply with respect to an arbitration proceeding pursuant to this Part:

a) After a case is submitted to arbitration, the competent authority of each Contracting Jurisdiction shall submit to the arbitration panel, by a date set by agreement, a proposed resolution which

addresses all unresolved issue(s) in the case (taking into account all agreements previously

reached in that case between the competent authorities of the Contracting Jurisdictions). The

proposed resolution shall be limited to a disposition of specific monetary amounts (for example,

of income or expense) or, where specified, the maximum rate of tax charged pursuant to the

Covered Tax Agreement, for each adjustment or similar issue in the case. In a case in which the

competent authorities of the Contracting Jurisdictions have been unable to reach agreement on

an issue regarding the conditions for application of a provision of the relevant Covered Tax

Agreement (hereinafter referred to as a “threshold question”), such as whether an individual is a resident or whether a permanent establishment exists, the competent authorities may submit

alternative proposed resolutions with respect to issues the determination of which is contingent

on resolution of such threshold questions.

b) The competent authority of each Contracting Jurisdiction may also submit a supporting position paper for consideration by the arbitration panel. Each competent authority that submits a

proposed resolution or supporting position paper shall provide a copy to the other competent

authority by the date on which the proposed resolution and supporting position

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