arising from a mutual agreement procedure case. Each Party that chooses to apply this Part shall notify the

Depositary of whether each of its Covered Tax Agreements, other than those that are within the scope of a

reservation under paragraph 4, contains such a provision, and if so, the article and paragraph number of each

such provision. Where two Contracting Jurisdictions have made a notification with respect to a provision of

a Covered Tax Agreement, that provision shall be replaced by the provisions of this Part as between those

Contracting Jurisdictions.

2. Any unresolved issue arising from a mutual agreement procedure case otherwise within the scope of the arbitration process provided for in this Part shall not be submitted to arbitration if the issue falls within

the scope of a case with respect to which an arbitration panel or similar body has previously been set up in

accordance with a bilateral or multilateral convention that provides for mandatory binding arbitration of

unresolved issues arising from a mutual agreement procedure case.

3. Subject to paragraph 1, nothing in this Part shall affect the fulfilment of wider obligations with respect to the arbitration of unresolved issues arising in the context of a mutual agreement procedure resulting from

other conventions to which the Contracting Jurisdictions are or will become parties.

4. A Party may reserve the right for this Part not to apply with respect to one or more identified Covered Tax Agreements (or to all of its Covered Tax Agreements) that already provide for mandatory binding

arbitration of unresolved issues arising from a mutual agreement procedure case.

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