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Article 24 Multilateraal Verdrag ter implementatie van aan belastingverdragen gerelateerde maatregelen ter voorkoming van grondslaguitholling en winstverschuiving

ARBITRATION

1 For purposes of applying this Part with respect to its Covered Tax Agreements, a Party may choose to apply paragraph 2 and shall notify the Depositary accordingly. Paragraph 2 shall apply in relation to two Contracting Jurisdictions with respect to a Covered Tax Agreement only where both Contracting Jurisdictions have made such a notification.

2 Notwithstanding paragraph 4 of Article 19 (Mandatory Binding Arbitration), an arbitration decision pursuant to this Part shall not be binding on the Contracting Jurisdictions to a Covered Tax Agreement and shall not be implemented if the competent authorities of the Contracting Jurisdictions agree on a different resolution of all unresolved issues within three calendar months after the arbitration decision has been delivered to them.

3 A Party that chooses to apply paragraph 2 may reserve the right for paragraph 2 to apply only with respect to its Covered Tax Agreements for which paragraph 2 of Article 23 (Type of Arbitration Process) applies.

Regeling
Multilateraal Verdrag ter implementatie van aan belastingverdragen gerelateerde maatregelen ter voorkoming van grondslaguitholling en winstverschuiving
Soort
Verdrag
Geldend vanaf
01-07-2019
BWB-id
BWBV0006679
Versie
2019-07-01_0

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