TaxTMI 
TaxTMI 
Mutual Agreement Procedure
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....eement proceeding is pending. 3. The competent authorities of the Contracting States shall endeavor to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of this Convention. They also may consult together for the elimination of double taxation in cases not provided for in this Convention. In particular the competent authorities of the Contracting States may agree: (a) to the same attribution of income, deductions, credits, or allowances of an enterprise of a Contracting State to its permanent establishment situated in the other Contracting State; (b) to the same allocation of income, deductions, credits, or allowances between persons; (c) to the settlement of conflicting applications of this Convention, including conflicts regarding: (i) the characterization of particular items of income; (ii) the characterization of persons; (iii) the application of source rules with respect to particular items of income; (iv) the meaning of any term used in this Convention; (v) the timing of particular items of income; (d) to advance pricing arrangements; and ....
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....f the arbitration proceeding from either Contracting State or the arbitration panel, other than the determination of the panel. A case shall not, however, be submitted to arbitration if a decision with respect to such case has already been rendered by a court or administrative tribunal of either Contracting State, or if the competent authorities of the Contracting States have agreed prior to the date on which the arbitration otherwise would be submitted that the particular case is not suitable for resolution through arbitration. 8. For the purposes of this Article, the following definitions shall apply: (a) the term "presenter" means the person that has presented a case to the competent authority of one or both of the Contracting States either: (i) pursuant to paragraph 1 of this Article on the basis that the actions of one or both of the Contracting States result or will result for that person in taxation not in accordance with the provisions of this Convention; or (ii) on a taxpayer-specific case regarding a matter described in paragraph 3 of this Article; (b) the term "concerned person" means the presenter and all other persons, if any, ....
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....te in the course of, or relating to, an arbitration proceeding (including the arbitration panel's determination) shall be considered to be information exchanged between the Contracting States. Accordingly, no such information relating to an arbitration proceeding may be disclosed by the competent authorities of the Contracting States, except as permitted under Article 26 (Exchange of Information and Administrative Assistance). The competent authorities of the Contracting States shall ensure that members of the arbitration panel and their staff agree in writing to treat any information relating to the arbitration proceeding consistent with the confidentiality and nondisclosure provisions of Article 26 (Exchange of Information and Administrative Assistance) of this Convention and the applicable domestic laws of the Contracting States. (d) If at any time before the arbitration panel delivers a determination to the competent authorities of the Contracting States: (i) the competent authorities of the Contracting States reach a mutual agreement to resolve the case pursuant to this Article; (ii) the presenter of the case withdraws the request for arbitration; ....
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....(g) Notwithstanding the provisions of subparagraph (e) of this paragraph, it is understood that, in the case of an arbitration proceeding concerning: (i) the tax liability of an individual for which the competent authorities have been unable to reach agreement with respect to the individual's Contracting State of residence; (ii) the taxation of the business profits of an enterprise with respect to which the competent authorities have been unable to reach an agreement on whether a permanent establishment exists; or (iii) such other issues the determination of which are contingent on resolution of similar threshold questions; the position paper may include positions regarding clause (i), (ii) or (iii) of this subparagraph, in addition to proposed resolutions limited to specific monetary amounts (for example, of income, profit, gain or expense) or, where specified, the maximum rate of tax charged pursuant to this Convention due as a consequence of the arbitration panel's determination regarding residency, the existence of a permanent establishment or other threshold questions. (h) Where an arbitration proceeding concerns a case comprising multiple a....
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....mination of the arbitration panel is not accepted, the case shall not be eligible for any subsequent further consideration by the competent authorities. (l) The fees and expenses of the members of the arbitration panel, as well as any costs incurred in connection with the proceeding by the Contracting States, shall be borne equitably by the competent authorities of the Contracting States. 10. The competent authorities of the Contracting States shall agree in writing, before the first case is submitted to arbitration, on time periods and procedures that are consistent with paragraphs 6 through 9 of this Article for: (a) establishing when information necessary to undertake substantive consideration for a mutual agreement has been received by both competent authorities for purposes of determining the commencement date, and for notifying each other when such requirement has been satisfied; (b) notifying the presenter of any agreements that a case is not suitable for resolution through arbitration, or to change the date on which a case shall be submitted to arbitration; (c) the appropriate application of arbitration in the context of a request for ....