Mutual agreements procedure enables competent authorities to resolve interpretation and implementation issues through direct agreement and procedural coordination. The Mutual Agreements Procedure directs competent authorities to resolve interpretation or implementation difficulties by mutual agreement, permitting ... Summary
Mutual agreements procedure enables competent authorities to resolve interpretation and implementation issues through direct agreement and procedural coordination.
The Mutual Agreements Procedure directs competent authorities to resolve interpretation or implementation difficulties by mutual agreement, permitting direct communication and confining the effect of any agreement to the participating Contracting Parties. Competent authorities may also mutually agree on procedures under related provisions, the language for requests and responses, and other forms of dispute resolution.
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