Article 26 (Exchange — U.S. Income Tax Treaty

and the applicable domestic laws of the Contracting States. In the event those provisions

conflict, the most restrictive condition shall apply.

o) The fees and expenses will be borne equally by the Contracting States. In

general, the fees of members of the arbitration board will be set at the fixed amount of

$2,000 (two thousand United States dollars) per day or the equivalent amount in euro,

subject to modification by the competent authorities. In general, the expenses of

members of the arbitration board will be set in accordance with the International Centre

for Settlement of Investment Disputes (ICSID) Schedule of Fees for arbitrators (as in

effect on the date on which the arbitration proceedings begin), subject to modification by

the competent authorities. Any fees for language translation will also be borne equally

by the Contracting States. Meeting facilities, related resources, financial management,

other logistical support, and general administrative coordination of the Proceeding will be

provided, at its own cost, by the Contracting State whose competent authority initiated

the mutual agreement proceedings in the case. Any other costs shall be borne by the

Contracting State that incurs them.

p) For purposes of paragraphs 5 and 6 of Article 25 and this paragraph, each

competent authority will confirm in writing to the other competent authority and to the

concerned person(s) the date of its receipt of the information necessary to undertake

substantive consideration for a mutual agreement. Such information will be:

aa) in the United States, the information required to be submitted to the

United States competent authority under Revenue Procedure 2002-52, section

4.05 (or any applicable successor provisions) and, for cases initially submitted as

a request for an Advance Pricing Agreement, the information required to be

submitted to the Internal Revenue Service under Revenue Procedure 2006-9,

section 4 (or any applicable successor provisions), and

bb) in the Federal Republic of Germany, the information required to be

submitted to the competent authority in the Federal Republic of Germany under

the circular of July 1, 1997, - IV C 5 - S 1300 - 189/96 -, published by the

Ministry of Finance (or any applicable successor circular).

However, this information shall not be considered received until both competent

authorities have received copies of all materials submitted to either Contracting State by

the concerned person(s) in connection with the mutual agreement procedure.

q) The competent authorities of the Contracting States may modify or supplement

the above rules and procedures as necessary to more effectively implement the intent of

paragraph 5 of Article 25 to eliminate double taxation.

WITH REFERENCE TO ARTICLE 26 (EXCHANGE OF INFORMATION AND ADMINISTRATIVE ASSISTANCE)

a) It is understood that the powers of each Contracting State's competent authorities

to obtain information include powers to obtain information held by financial institutions,

nominees, or persons acting in an agency or fiduciary capacity, and information relating

to the ownership of legal persons, and that each Contracting State's competent authority

is able to exchange such information in accordance with Article 26.

b) The Federal Republic of Germany shall under this Article exchange information

with or without request to the extent provided for in the law of 19 December 1985 ( EG-

Amtshilfe-Gesetz ) as amended from time to time without changing the general principles

thereof.

WITH REFERENCE TO PARAGRAPH 6 OF ARTICLE 28 (LIMITATION ON BENEFITS)

The competent authorities of the Contracting States shall establish procedures for

determining indirect ownership for purposes of determining whether the 90 percent

ownership threshold contained in paragraph 6 of Article 28 is satisfied. It is anticipated

that these procedures may include the use of statistically valid sampling techniques.”