It is understood that, if the competent authorities of the Contracting States have, by mutual agreement, reached a solution within the context of the Convention for cases in which
- a)there is an application of paragraph 2 of Article 3 with respect to the interpretation of a term not defined in the Convention; or
- b)there are differences in qualification (for example of an element of income or of a person),
this solution, after publication thereof by both competent authorities, shall also be binding for the application of the provisions of the Convention in other identical or similar cases.
