Resolution of Difficulties. The tax authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of this Agreement. When it seems advisable in order to reach agreement to have an oral exchange of opinions, such exchange may take place directly between representatives of the tax authorities of the Contracting States.
Appears in 2 contracts
Sources: Agreement on Mutual Assistance and Co Operation, Mutual Assistance and Cooperation Agreement