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TMI BlogMutual Agreement ProcedureX X X X Extracts X X X X X X X X Extracts X X X X ..... or both of the Contracting Jurisdictions result or will result for that person in taxation not in accordance with the provisions of the Covered Tax Agreement, irrespective of the remedies provided by the domestic law of those Contracting Jurisdictions, that person may present the case to the competent authority of the Contracting Jurisdiction of which the person is a resident or, if the case presented by that person comes under a provision of a Covered Tax Agreement relating to non-discrimination based on nationality, to that of the Contracting Jurisdiction of which that person is a national; and the competent authority of that Contracting Jurisdiction will implement a bilateral notification or consultation process with the competent author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Tax Agreement. The article and paragraph number of each such provision is identified below. Listed Agreement Number Other Contracting Jurisdiction Provision 1 Albania Article 26(1), Second Sentence 2 Armenia Article 25(1), Second Sentence 3 Australia Article 25(1), Second Sentence 4 Austria Article 25(1), Second Sentence 5 Bangladesh Article 27(1), Second Sentence 6 Belarus Article 26(1), Second Sentence 8 Bhutan Article 24(1), Second Sentence 9 Botswana Article 26(1), Second Sentence 10 Brazil Article 25(1), Second Sentence 11 Bulgaria Article 27(1), Second Sentence 13 Colombia Article 25(1), Second Sentence 14 Croatia Article 25(1), Second Sentence 15 Cyprus Article 25(1), Second S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 52 Morocco Article 25(1), Second Sentence 53 Mozambique Article 25(1), Second Sentence 54 Myanmar Article 25(1), Second Sentence 55 Namibia Article 26(1), Second Sentence 56 Nepal Article 25(1), Second Sentence 57 Netherlands Article 25(1), second sentence 58 New Zealand Article 25(1), Second Sentence 59 Norway Article 26(1), second sentence 60 Oman Article 26(1), Second Sentence 61 Philippines Article 26(1), Second Sentence 62 Poland Article 26(1), second sentence 63 Portugal Article 25(1), second sentence 64 Qatar Article 23(1), Second Sentence 65 Romania Article 25(1), second sentence 66 Russia Article 25(1), second sentence 67 Saudi Arabia Article 24(1), Second Sentence 68 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion, India considers that the following agreement(s) do(es) not contain a provision described in Article 16(4)(b)(ii) Listed Agreement Number Other Contracting Jurisdiction 12 Canada 18 Egypt 26 Greece 33 Italy 42 Libya 49 Mexico 61 Philippines 77 Swiss Confederation 83 Turkey 88 United Kingdom Pursuant to Article 16(6)(d)(i) of the Convention, India considers that the following agreements do not contain a provision described in Article 16(4)(c)(i). Listed Agreement Number Other Contracting Jurisdiction 3 Australia 26 Greece Pursuant to Article 16(6)(d)(ii) of the Convention, India considers that the following agreements do not contain a provision described in Article 16(4)(c)(ii). L ..... X X X X Extracts X X X X X X X X Extracts X X X X
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