PART VI. ARBITRATION
Article 18 – Choice to Apply Part VI…
A Party may choose to apply this Part with respect to its Covered Tax Agreements…
Article 19 – Mandatory Binding Arbitration…
1. Where:…
a) under a provision of a Covered Tax Agreement (as it may be modified by paragraph…
b) the competent authorities are unable to reach an agreement to resolve that case…
any unresolved issues arising from the case shall, if the person so requests in…
2. Where a competent authority has suspended the mutual agreement procedure referred…
3. Where both competent authorities agree that a person directly affected by the…
4. a) The arbitration decision with respect to the issues submitted to arbitration…
b) The arbitration decision shall be binding on both Contracting Jurisdictions except…
i) if a person directly affected by the case does not accept the mutual agreement…
ii) if a final decision of the courts of one of the Contracting Jurisdictions holds…
iii) if a person directly affected by the case pursues litigation on the issues which…
5. The competent authority that received the initial request for a mutual agreement…
a) send a notification to the person who presented the case that it has received…
b) send a notification of that request, along with a copy of the request, to the…
6. Within three calendar months after a competent authority receives the request…
a) notify the person who has presented the case and the other competent authority…
b) request additional information from that person for that purpose.…
7. Where pursuant to subparagraph b) of paragraph 6, one or both of the competent…
a) that it has received the requested information; or…
b) that some of the requested information is still missing.…
8. Where neither competent authority has requested additional information pursuant…
a) the date on which both competent authorities have notified the person who presented…
b) the date that is three calendar months after the notification to the competent…
9. Where additional information has been requested pursuant to subparagraph b) of…
a) the latest date on which the competent authorities that requested additional information…
b) the date that is three calendar months after both competent authorities have received…
If, however, one or both of the competent authorities send the notification referred…
10. The competent authorities of the Contracting Jurisdictions shall by mutual agreement…
11. For purposes of applying this Article to its Covered Tax Agreements, a Party…
12. A Party may reserve the right for the following rules to apply with respect to…
a) any unresolved issue arising from a mutual agreement procedure case otherwise…
b) if, at any time after a request for arbitration has been made and before the arbitration…
Article 20 – Appointment of Arbitrators…
1. Except to the extent that the competent authorities of the Contracting Jurisdictions…
2. The following rules shall govern the appointment of the members of an arbitration…
a) The arbitration panel shall consist of three individual members with expertise…
b) Each competent authority shall appoint one panel member within 60 days of the…
c) Each member appointed to the arbitration panel must be impartial and independent…
3. In the event that the competent authority of a Contracting Jurisdiction fails…
4. If the two initial members of the arbitration panel fail to appoint the Chair…
Article 21 – Confidentiality of Arbitration Proceedings…
1. Solely for the purposes of the application of the provisions of this Part and…
2. The competent authorities of the Contracting Jurisdictions shall ensure that members…
Article 22 – Resolution of a Case Prior to the Conclusion of the Arbitration…
For the purposes of this Part and the provisions of the relevant Covered Tax Agreement…
a) the competent authorities of the Contracting Jurisdictions reach a mutual agreement…
b) the person who presented the case withdraws the request for arbitration or the…
Article 23 – Type of Arbitration Process…
1. Except to the extent that the competent authorities of the Contracting Jurisdictions…
a) After a case is submitted to arbitration, the competent authority of each Contracting…
b) The competent authority of each Contracting Jurisdiction may also submit a supporting…
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