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HAVE AGREED as follows:

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• 1 For the purposes of this Convention, unless the context otherwise requires:

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  • (l) the term “ recognized pension plan ” means:

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    • (iii) any other pension plan agreed by the competent authorities of both Contracting States.

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• 2 Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then the individual’s status shall be determined as follows:

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  • (d) if the individual is a national of both States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.

• 3 Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, the competent authorities shall endeavour to determine by mutual agreement the Contracting State of which such person shall be considered to be a resident for the purposes of this Convention, having regard to its place of effective management, the place where it is incorporated or otherwise constituted and any other relevant factors. In the absence of mutual agreement, that person shall not be entitled to claim any relief or exemption from tax provided by this Convention.

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• 5 Subparagraph 3(f) shall not apply to interest, all or any portion of which is contingent or dependent on the use of or production from property or is computed by reference to revenue, profit, cash flow, commodity price or any other similar criterion or by reference to dividends paid or payable to shareholders of any class of shares of the capital stock of a company.

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• 9 Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest exceeds for whatever reason the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State.

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• 3 Notwithstanding the provisions of paragraph 2:

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  • (b) royalties for the use of, or the right to use, computer software or any patent or for information concerning industrial, commercial or scientific experience (but not including any such royalty provided in connection with a rental or franchise agreement);

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• 7 Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State.

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• 6 Notwithstanding paragraph 5, where an individual:

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  the other Contracting State may tax gains in respect of the property only to the extent that such gains had not accrued while the individual was a resident of the first-mentioned State. However, this provision shall not apply to property, any gain from which the other Contracting State could have taxed in accordance with the provisions of paragraphs 1 to 4 of this Article if the individual had realized the gain before becoming a resident of that other Contracting State. The competent authorities shall endeavour to resolve by mutual agreement any issue which may arise from the application of this paragraph and of the domestic laws of the Contracting States in situations where a person ceases to be a resident of a Contracting State and by reason thereof is treated for the purposes of taxation in that State as having alienated a property and is taxed in that State accordingly.

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ARTICLE 23
Mutual Agreement Procedure

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• 2 The competent authority 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 State, with a view to the avoidance of taxation which is not in accordance with this Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States.

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• 4 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 this Convention. They may also consult together for the elimination of double taxation in cases not provided for in this Convention.

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• 1 Nothing in this Convention shall affect the fiscal privileges of members of diplomatic missions or consular posts under the general rules of International Law or under the provisions of special agreements.

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• 1 This Convention shall not affect the taxation by a Contracting State of its residents (as determined under Article 4 (Resident)). However, nothing in this paragraph shall affect the obligations of a Contracting State under paragraphs 2 and 3 of Article 9 (Associated Enterprises), paragraph 6 of Article 13 (Capital Gains), paragraph 4 of Article 17 (Pensions and Annuities), Article 18 (Government Service), Article 21 (Elimination of Double Taxation), Article 22 (Non-Discrimination) and paragraph 3 of Article 23 (Mutual Agreement Procedure).

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• 3 For the purposes of paragraph 3 of Article XXII (Consultation) of the General Agreement on Trade in Services of the Agreement Establishing the World Trade Organization, done at Marrakesh on 15 April 1994, the Contracting States agree that, notwithstanding that paragraph, any dispute between them as to whether a measure falls within the scope of this Convention may be brought before the Council for Trade in Services, as provided by that paragraph, only with the consent of both Contracting States. Any doubt as to the interpretation of this paragraph shall be resolved under paragraph 4 of Article 23 (Mutual Agreement Procedure) or, failing agreement under that procedure, pursuant to any other procedure agreed to by both Contracting States.

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• 4 Notwithstanding the provisions of this Article, the provisions of Article 23 (Mutual Agreement Procedure) and Article 24 (Exchange of Information) of this Convention shall have effect from the date of entry into force of this Convention, without regard to the taxable period to which the matter relates.

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