Refund of withholding tax available on application with residency certificate; procedural mode settled by competent authorities. Tax withheld at source is refundable to a resident entitled under the Convention; claims may be made by or on behalf of the taxpayer or by the resident State. Applications must comply with the time limit of the Contracting State where the tax was withheld and include a certificate from the resident Contracting State confirming entitlement. Competent authorities shall mutually agree the mode of application in line with Article 26.