Tax treaty non-restriction: domestic tax allowances preserved; cross-border treaty disputes require mutual consent to seek trade-body review. The Agreement preserves domestic tax policy autonomy by providing that its provisions shall not restrict any exclusion, exemption, deduction, credit or other allowance under a Contracting State's law. It permits direct communication between the competent authorities of the Contracting States for applying the Agreement. It further provides that questions whether a tax-related measure falls within the Agreement's scope may be brought before the Council for Trade in Services only with the consent of both Contracting States.