Article 22 - Resolution of a Case Prior to the Conclusion of the Arbitration - France - Convention to Implement Tax Treaty related Measures to Prevent Base Erosion and Profit Shifting

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 that provide for resolution of cases through mutual agreement, the mutual agreement procedure, as well as the arbitration proceeding, with respect to a case shall terminate if, at any time after a request for arbitration has been made and before the arbitration panel has delivered its decision to the competent authorities of the Contracting Jurisdictions: a) the competent authorities of the Contracting Jurisdictions reach a mutual agreement to resolve the case; or b) the person who presented the case withdraws the request for arbitration or the request for a mutual agreement procedure.