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666 ΕΠΙΣΗΜΟΙ ΕΦΗΜΕΡΙΣ ΤΗΣ 9ης IΟΥΛIΟΥ 1982
dent of the first-mentioned State. Simi1arly, any
debt~ of an enterprise οί a State to a resident
of the other State shall, for the purj>ose οί
deteιmining the taxable capital of such enter–
pri~e. be deductible under the same conditions
a~ ίΓ they had been contracted to a resident οί
the tϊrst-mentίοned State.
6. Enterprises of a State, the capital of which
j " ~; 11011y ΟΓ partly owned ΟΓ controlled, directly
01" indirectly, by one ΟΓ more residents οί the
othel' State, shall ηοΙ be subjected ,ίη the first–
n1 .::n tioned State Ιο any taxatlon ΟΓ any requi–
Γcmeηt connected therewith wh'ich is other ΟΓ
mor~ burdensome than the taxation and con–
ll~cted requirements Ιο whioh other simi1ar
enterprises οί the first-mentioned Sta,te, are ΟΓ
m:ΙΥ be s!.lbjected.
7. The provis'ions οί this Article shall, ηοtwίΙh­
standing the Ρrον:ίsίοηs οί Article 2, apply ιο
taxes οί every kind and description.
ARTICLE 27
MUTUAL AGREEMENT PROOEDUiRE
1. Wιhere a person considers th1at the actions
οί one or botih οί the Sta!tes resu1ιt ΟΓ wilil resιuIt
fol' him ίη taxation ηοΙ ίη accordance wirh the
provisions οί thi,s Convention, he may, irre~pecltive
οί tIhe remooIies proV1ided by th'e domesVic l'aw
of those S~a!tes, present his oase ιο the com,peltent
auIthoriIty σί the State οί whioh he is a resident
ΟΓ. ίί this ca:se comes under paragmph 1 οί
Arιicle 26, Ιο th'at οί the StaJte οί wh!ίoh he is a
national. The case must be presented wiolhlin 'tIhree
years from the firs't nσtJi~ication οί the action
rcsui'ting ίη taxattίon ησΙ ίη acC'ordance witih the
provisions οί the Convention.
2. T,he competent authorlIty shaH endeavour, ίί
the objooti'On appears to ί t Ιο be j us1Ji!fied and ίί
ίι is ησΙ ί;ΙseΙf able to arrive a't a s'a~j'Sraotory so–
Ιυιίοη, to resolve the case by mu:ΙUal agreement
with the oompeJtent authoflity σf the o't'her State,
with a view Ιο the avoidance οί taXJaJtion which
is ηοΙ ίη accordance w:iιth the (Jonvention. Any
agreemen!t reached shall be impIemented not–
wit'hsιtandιing any time limits ίn t'he d'Omest,ic Iaw
of the States.
3. The oompetenL aut'hori'ties οί t'he States
s'hall endeavour Ιο resolve by muotual agreement
any difficulties arising a's ιο the applica!tion σί
the Convention.
Ιη parLicular, the compeιtent authorities of the
State\ may consult togcther ιο endeavnur Ιο
agree:
(a) to the same attr'ibution ία both States σf
the profi,ts attribu1table Ιο a permanent
estabJ.ioshment si1tuated ίη a Sta'te of an
enterprise of the ather State;
(b) ιΙο the same allocation σί incom'e b'etween
a resident of a State and an a's$'Ooia'ted
person referred Ιο ίη Article 9 w,ho is a
resident of the other Sta:te.
They may also consUΙΙt together for the el'imi–
ηaιίοη of double taxation ίη cases not prov'ided
for ίη the Convention.
4. The competent authoritie's of the Stίl'tes may
communicaιte with each other direotly tor the
purpσse of reaching an agreement ίη the sense of
the preceding paragraph's. When ίι seems
advisable ίη order to reach agreement Ιο have an
oral exchange of opinions, such exσhange may
take place through a Commission consisting of
representatives of the competent authonties of
the States.
5. The competent authοrίΙίes οί the States
shall by mutual agreement settle the mode οί
appljcation of the Convention and, especially. the
requirements to Yt'hich the res,identl" of a State
shall be subjected in order to obtain, ίη the other
StJate, the tax rel;ids or of exemptίons provided
for by the Convention.
ARTICLE 28
EXCHANGE OF INFORMATION
1. The oomρetent anIvhoriιties οί the Staιtes shaH
exchange such infoπnation as j,s necessary for
carr)'1ing συιΙ t1he provi's'Lons of this Conventιίon or
οί the domeS'tIic laws af the Staιtes ooncemIing
Ιaχes covered by vhe ConvenVion inoofar as the
taxaJtion th'ereunder is not oontrary 10 the Con–
ventJΪion. ~he exchange οί inform1aιtion is ηοΙ
reS'tvic}t ed by Al'1tιΪ.cle 1. ΑηΥ inιfoηna~ion received
by a S't:ιaJte shall betrea:ted as sooret ίη ιh'e same
manner a's infoηnaI~ion o'btaιined under ,the dQ–
mes'~ic laws οί vha:t State and sh'aH be disclosed
οηlΥ Ιο persons or aultho~jιties (lincludJing oou,rts
and admJicistrattve bO'd,ies) involved ίη t'he assess–
ment ΟΓ οοΗec'ιίοη οί, the enfurcemenIt or prose–
CιΙαιση ίn respect οί, or the determ,inιaJbion οί
appeals ίη rej.aJ~ion to, the taxes covered by the
OonveIl!ti'OD. Suoh persons ΟΓ aιrt;hΌriI~ies ghaH use
the informattJΪon only for such purpιoses. They
may disclose the in:forma1Jion ίη pu1bι1ic court
proceedJings or ίη judi'Ci'aI deaisιions.
2. Ιη ησ oa.s-e s,ball the ροονί'siοns οί pa'ra–
g~apιh 1 be oonstrued so a:s 10 impσse οη a St3Jte
~he obIιiga'tion:
'Ca) ιto aarry συΙ admini'Swt1ve measures at
varirance wί:ιh the kιw'S and admIinislt~a'tive
,practice οί thtat or of the other Sltate;
~b) ~ supply informaJtJion whioh is nσΙ
iQ'brainable und'er 11he laws or ίη t'he nor–
nra'l oou:rse οί the admιinfstration of that
σr σί the other StJaJte;
(c) to supply informa1Jiιon whίch would dis–
c}ose any trade, business, ind'u,~tr,j'aI,
oommeroial or professιiιona!l secret or
itI1ade P1.1ocess, or informatiιon, the dis–
clιosure οί whtioh would be oontflary to
pιuJblic po1icy (ordre pubHc).
ARTICLE 29
DIPLOMATIC AG.BNTS
AND CONSULAR OFFICERS
1. No~hing ίη thi'S Convention shaH affoot the
fiscal privileges of mem,bers οί diplomatic
mis's:ions and their personal domes:tιics, οί
members οί oonsulιar missrons, or οί members of
permanent missi'Ons Ιο intem1aιtJional orgal1iizιaJ~jons
under the general rules of intemlat~onιa1 law or
under the provisions οί sρeoi'al 'agreeιnenιt:s.
2. N'OItwit'h'sιtand'ing t1he provis~ions of Af1tΪcle 4
an indiv1id'U'al who is a member ofa dIiplomaJtic
αι,ίssιion, oonsulIar p'Ost or permanent mliss,jGD οί
a St'ate which is siιtuaιted ίη t,he ouher StuaJte ΟΓ ίη
th,ird State sh1aJ:l be deemed for the pur,poses οί
thIis Convenιtion to be a rcS'idenIt οί ιhe send~ng
Staιte ί;ί:
(a) :ίη acoordance wi'th interna:ti'Onal }Iaw he
is πσΙ 1i'a'ble to tax ίη the receiving Sta'te
ιin res.poot σί income from sources O'utside
tha't 8ta:te or οη σap~αιl sιituat'ed outside
that St:ate; and
(b) 'he is li'a!ble ίη the send,ing State tΌ the
same obliga'tions ίη relation to tax οη his
total world wide income or capiltal as are
resident:s of th'at Sιtate.
3. This CσnveηΦίοη shall ηα apply Ιο ίnter­
national οrganίΖa'tιίΌllS, to organs or officials
thereσf and Ιο persons who are members οί a
dip]omatic mi'~sion, cons'Ul'ar post or ρermanent
mission of a th'ird State, being present in a Smte
and ησΙ treίl'ted ίη either StJa!te as residents in
respeot of taxes οη inoome or οη oapital.