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" 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 the Convention. "
Explanation of Proposed Income Tax Treaty (and Proposed Protocol) Between ... - 18. lappuse
1993 - 104 lapas
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Internal Revenue Bulletin: Cumulative bulletin, 2. izdevums

United States. Internal Revenue Service - 1968 - 1034 lapas
...State of which he is a resident. (2) The competent authorities of the Contracting States shall endeavor to resolve by mutual agreement any difficulties or doubts arising as to the application of the Convention. In particular, the competent authorities of the Contracting States may...
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Model tax conventions

United States. Congress. Joint Committee on Internal Revenue Taxation - 1962 - 724 lapas
...accordance with this Convention. 3. The competent authorities of the Contracting States shall endeavour ¿ resolve by mutual agreement any difficulties or doubts arising as to the luterpretation or application of this Convention. They may also consult to¿ther for the elimination...
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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - 1977
...Convention. Paragraph (3) requires the competent authorities of the two Contracting States to endeavor recognized and gain is recognized only to the extent..."other property." Section 368(a) (1) (D) of the Code the Convention, and they may consult together for the elimination of double taxation in cases not provided...
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Internal Revenue Cumulative Bulletin, 2. izdevums

United States. Internal Revenue Service - 1979 - 644 lapas
...Convention. Paragraph (2) requires the competent authorities of the two Contracting States to endeavor to resolve by mutual agreement any difficulties or doubts arising as to the application of the Convention. In particular, the competent authorities may agree to the same attribution...
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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - 1976 - 624 lapas
...Convention. Paragraph (2) requires the competent authorities of the two Contracting States to endeavor to resolve by mutual agreement any difficulties or doubts arising as to the application of the Convention. In particular, the competent authorities may agree to the same attribution...
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Legal Problems of Caribbean Integration: A Study on the Legal Aspects of Caricom

Hans Jörg Geiser, Pamela Alleyne, Carroll Gajraj - 1976 - 298 lapas
...accordance with this Agreement. 3. The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or...arising as to the interpretation or application of this Agreement. They may also consult together for the elimination of double taxation in cases not...
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Joint Venture Agreements in Romania: Background for Implementation, 57. sējums

Pompiliu Verzariu, Jay A. Burgess - 1977 - 110 lapas
...provisions of this Convention. (2) The competent authorities of the Contracting States shall endeavor to resolve by mutual agreement any difficulties or doubts arising as to the application of this Convention. In particular, the competent authorities of the Contracting States...
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Tax Treaties: Hearing Before the Committee on Foreign Relations, United ...

United States. Congress. Senate. Committee on Foreign Relations - 1982 - 532 lapas
...Convention. Paragraph (2) requires the competent authorities of the two Contracting States to endeavor to resolve by mutual agreement any difficulties or doubts arising as to the application of the Convention. In particular, the competent authorities may agree to the same attribution...
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United States Congressional Serial Set

1987 - 948 lapas
...law of the Contracting States. 3. The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or...arising as to the interpretation or application of the Convention. In particular the competent authorities of the Contracting States may agree (a) to...
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European Yearbook

P. Drillien, Euye - 1984 - 892 lapas
...laws of the Contracting States. 3. The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or...arising as to the interpretation or application of the Convention. They may also consult together for the elimination of double taxation in cases not...
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