Mutual agreement procedure enables competent authorities to resolve tax treaty implementation or interpretation differences through direct consultation and agreed procedures.

Mutual agreement procedure requires the competent authorities of the Contracting Parties to endeavour to resolve implementation or interpretation difficulties by mutual agreement, to agree on procedures to be used under the Agreement, to communicate directly for that purpose, and to adopt other mutually agreed forms of dispute resolution, thereby providing cooperative authority-to-authority consultation and procedural flexibility for cross-border tax issues.

---

---

---