Article 8 empowers the Competent Authorities of both the UAE and the U.S. to resolve any difficulties or doubts regarding the interpretation or application of the Agreement. They are encouraged to reach a resolution through mutual agreement and may communicate directly to facilitate this process. The article allows for the adoption of specific procedures to streamline the implementation of the Agreement. This mechanism provides a formal channel for dispute resolution and administrative cooperation, ensuring that technical or legal disagreements do not hinder the overarching goal of automatic tax information exchange.
Article 8 Mutual Agreement Procedure
Where difficulties or doubts arise between the Parties regarding the implementation, application, or interpretation of this Agreement, the Competent Authorities shall endeavor to resolve the matter by mutual agreement.
The Competent Authorities may adopt and implement procedures to facilitate the implementation of this Agreement.
The Competent Authorities may communicate with each other directly for purposes of reaching a mutual agreement under this Article.
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