Arbitration opt in: bilateral notification required before Part VI arbitration applies under covered tax agreements. Choice to apply Part VI (Arbitration) permits a Party to elect the Part's arbitration mechanism for its Covered Tax Agreements by notifying the Depositary; arbitration under this Part applies to a Covered Tax Agreement only where both Contracting Jurisdictions have made such a notification, thereby conditioning the Part's operation on reciprocal consent.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Arbitration opt in: bilateral notification required before Part VI arbitration applies under covered tax agreements.
Choice to apply Part VI (Arbitration) permits a Party to elect the Part's arbitration mechanism for its Covered Tax Agreements by notifying the Depositary; arbitration under this Part applies to a Covered Tax Agreement only where both Contracting Jurisdictions have made such a notification, thereby conditioning the Part's operation on reciprocal consent.
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