- 1
- Where difficulties or doubts arise between the Contracting Parties regarding the implementation or interpretation of this Agreement, the competent authorities shall use their best efforts to resolve the matter by mutual agreement, including utilising the Commentary in Part III of the OECD Model Agreement on Exchange of Information on Tax Matters where the provisions of the OECD Model Agreement are identical or substantially identical to the provisions of this Agreement.
- 2
- In addition to the endeavours referred to in paragraph 1, the competent authorities of the Contracting Parties may mutually determine the procedures to be used under Articles 5 and 6.
- 3
- The competent authorities of the Contracting Parties may communicate with each other directly for purposes of this Agreement.
- 4
- The Contracting Parties may also agree on other forms of dispute resolution, including mediation and arbitration.
