- 1
- Where difficulties or doubts arise between the Contracting Parties regarding the implementation or interpretation of this Agreement, the respective competent authorities shall use their best efforts to resolve the matter by mutual agreement and, so far as may be applicable, shall have regard to the interpretations set forth in the commentary to the 2002 model agreement on exchange of information on tax matters published by the Organisation for Economic Co-operation and Development (OECD).
- 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 the purposes of this Agreement.
- 4
- The Contracting Parties may also agree on other forms of dispute resolution.
