Article 24 - Implementation of the convention

Implementation of the Convention: competent authorities must consult, cooperate, and use a coordinating body to resolve treaty issues.

Implementation of the Convention requires intergovernmental operationalisation through the competent authorities of the Parties, who may communicate directly, delegate to subordinate authorities, and mutually agree on modes of application. Where application would produce serious and undesirable consequences, competent authorities must consult and endeavour to reach a mutual resolution. A co-ordinating body under the OECD shall monitor implementation, recommend actions, furnish opinions on interpretation, and facilitate resolution of difficulties through mutual agreement, with communications and opinions relayed by the OECD Secretary General.