Article 13 - MUTUAL AGREEMENT PROCEDURE - British Virgin Islands

ARTICLE 13 MUTUAL AGREEMENT PROCEDURE 1. Where difficulties or doubts arise between the Contracting Parties regarding the implementation or interpretation of this Agreement, the respective competent authorities shall use their best endeavours to resolve the matter by mutual agreement. 2. In addition to the endeavours referred to in paragraph 1, the competent authorities of the Contracting Parties may mutually determine the procedures to be used under Articles 5, 6 and 10. The competent authorities of the Contracting Parties may communicate with each other directly for the purposes of this Agreement.