Article IV
Internal Revenue Bulletin 2000-22 · 2026-10-03 edition · updated 2026-10-04 · United States
CONSULTATION, SETTLEMENT OF
DISPUTES AND AMENDMENT PROCEDURE
- Consultation may be requested in writing at any time by either Contracting Party. Such consultation shall commence within sixty (60) days of the date of such written request.
- The competent authorities of the Contracting Parties shall endeavor to resolve by mutual agreement any dispute regarding the interpretation or application of this Agreement and shall not refer any such dispute to any international tribunal or third party for settlement.
- This Agreement may be amended by written agreement of the Contracting Parties.
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