Mutual Agreement Procedure: competent authorities must endeavour to resolve treaty interpretation or application issues and may agree procedures. The competent authorities of the Contracting Parties must use their best endeavours to resolve difficulties or doubts regarding the implementation or interpretation of the Agreement, may mutually determine procedural mechanisms to be used under specified treaty provisions, and are permitted to communicate directly with one another for purposes of the Agreement.
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.
Mutual Agreement Procedure: competent authorities must endeavour to resolve treaty interpretation or application issues and may agree procedures.
The competent authorities of the Contracting Parties must use their best endeavours to resolve difficulties or doubts regarding the implementation or interpretation of the Agreement, may mutually determine procedural mechanisms to be used under specified treaty provisions, and are permitted to communicate directly with one another for purposes of the Agreement.
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