Article 10 provides the mechanism for amending the Agreement and requesting formal consultations. Either Party may request a consultation to develop measures ensuring the Agreement's fulfilment, independent of the mutual agreement procedure. Amendments require written mutual agreement between the UAE and the U.S. Governments. The article stipulates that such amendments will typically enter into force following the same internal procedures required for the original Agreement. This allows the legal framework to evolve in response to changing international tax standards or practical difficulties encountered during the implementation of the reporting regime.
Article 10 Consultations and Amendments
In case any difficulties in the implementation of this Agreement arise, either Party may, independently of the mutual agreement procedure described in paragraph 1 of Article 8 of this Agreement, request consultations to develop appropriate measures to ensure the fulfillment of this Agreement.
This Agreement may be amended by written mutual agreement of the Parties. Unless otherwise agreed upon, such an amendment shall enter into force through the same procedures as set forth in paragraph 1 of Article 12 of this Agreement.
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