Article 27 - Mutual Agreement Procedure - UAE (United Arab Emirates)

ARTICLE 27 MUTUAL AGREEMENT PROCEDURE 1. [The second sentence of paragraph 1 of Article 27 of this Agreement is REPLACED by second sentence of paragraph 1 of Article 16 of the MLI] Where a resident of a Contracting State considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with this Agreement, he may, notwithstanding the remedies provided by the national laws of those States, present his case to the competent authority of the Contracting State of which he is a resident. [This case must be presented within two years of the date of receipt of notice of the action which gives rise to taxation not in accordance with the Agreement.] The following second sentence of paragraph 1 of Article 16 of the MLI replaces the second sentence of paragraph 1 of Article 27 of this Agreement: ARTICLE 16 OF THE MLI MUTUAL AGREEMENT PROCEDURE The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Agreement. 2. The competent authority shall endeavour, if the objection appears to it 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 avoidance of taxation not in accordance with the Agreement. Any agreement reached shall be implemented notwithstanding any time limits in the national laws of the Contracting States. 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 the Agreement. When it seems advisable in order to reach agreement to have an oral exchange of opinion, such exchange may take place through a commission consisting of representatives of the competent authorities of the Contracting States. They may also consult together for the elimination of double taxation in cases not provided for in the Agreement. 4. The competent authorities of the Contracting States may communicate with each other directly for the purpose of applying this Agreement.