Page:UN Treaty Series - vol 1332.pdf/147

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1983
United Nations—Treaty Series · Nations Unies—Recueil des Traités
137

2. That competent authority shall endeavour, if the claim appears to be justified and if it is not itself able to arrive at an appropriate solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation not in accordance with this Convention.

3. The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of this Convention. They may also consult together for the elimination of double taxation in cases not provided for in this Convention.

4. The competent authorities of the Contracting States shall communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. When it seems advisable in order to reach agreement to have an oral exchange of opinions, such exchange may take place through a joint commission consisting of representatives of the competent authorities of the Contracting States.

Article XXII. 1. The [competent] authorities of the Contracting States shall exchange such information as is necessary for carrying out the present Convention. The competent authorities, however, are not obliged to supply information which is not obtainable from documents of the tax authorities, but would necessitate special inquiries. The contents of any information so exchanged shall be treated as secret and may only be disclosed to persons or authorities which are, under the laws of that Contracting State, concerned with the assessment and collection of the taxes which are the subject of this Convention. Those persons and authorities are bound to the same secrecy as the competent authorities.

2. In no case shall the provisions of paragraph I be construed so as to impose on one of the Contracting States the obligation:

(a) To carry out administrative measures at variance with the legal provisions or the administrative practice of that State;
(b) To supply particulars which are not obtainable under the legislation of the one or the other Contracting State.

3. No information shall be exchanged which would disclose any commercial, industrial or professional secret.

Article XXIII. The provisions of the present Convention shall not affect the right to more extensive exemptions which are granted to diplomatic or consular officials by virtue of the general rules of international law or by special agreements. Insofar as, under this system of more extensive exemption, income and capital are not subject to tax in the receiving State, the right to taxation shall be reserved to the State which such officials represent.

Article XXIV. 1. The present Convention shall be ratified, and the instruments of ratification shall be exchanged at Jerusalem as soon as possible.

2. The present Convention shall enter into force upon the exchange of instruments of ratification. It shall apply to income earned, and to capital owned, on or after the first day of January 1962.

Article XXV. The present Convention shall remain in force until denounced by one of the Contracting States. Either Contracting State may denounce the Convention not earlier than five years after its entry into force by giving noticeVol. 1332, I-22351

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