It is understood that, if the competent authorities of the Contracting States by mutual agreement have reached a solution, within the context of the Convention, for cases in which double taxation or double exemption would occur:
- a)as a result of the application of paragraph 2 of Article 3 with respect to the interpretation of a term not defined in the Convention; or
- b)as a result of differences in classification (for example of an element of income or of a person);
this solution, after publication thereof by both competent authorities, shall for the application of the Convention also be binding in other similar cases in the application of the Convention as long as the competent authorities have not published a different decision.
