 | United States. Congress. Senate. Committee on Foreign Relations - 1967 - 1444 pages
...result, in taxation contrary to the provisions of the convention, such citizen, resident, or corporation may present his case to the competent authority of the State of which he is a citizen, resident, or corporation. If the competent authority considers the claim meritorious, it... | |
 | United States. Congress. Senate. Committee on Foreign Relations - 1971 - 196 pages
...which are contrary to that State's sovereignty, security, or public policy. ARTICLE 26. TAXPAYER CLAIMS result in taxation contrary to the provisions of the...remedy is in addition to any remedy provided by the law of either State. The competent authority of the State to which the claim is made shall, if he thinks... | |
 | United States. Congress. Senate. Committee on Foreign Relations - 1971 - 792 pages
...States has resulted, or will possibly result, in taxation contrary to the provisions of the proposed Convention, such resident may present his case to...competent authority of the State of which he is a resident within 2 years from the date the resident is notified (or collection is made at the source) of the... | |
 | United States. Congress. Senate. Foreign Relations - 1971 - 186 pages
...States has resulted, or will possibly result, in taxation contrary to the provisions of the proposed Convention, such resident may present his case to...competent authority of the State of which he is a resident within 2 years from the date the resident is notified (or collection is made at the source) of the... | |
 | Hans Jörg Geiser, Pamela Alleyne, Carroll Gajraj - 1976 - 298 pages
...accordance with this Agreement, he may, notwithstanding the remedies provided by the laws of those States, present his case to the competent authority of the State of which he is a resident. 2. The competent authority shall endeavour, if the objection appears to it to be justified and if it... | |
 | United States. Congress. Senate. Committee on Foreign Relations - 1982 - 532 pages
...Contracting States result, or will result, for him in taxation not in accordance with the Convention, he may present his case to the competent authority of the State of which the person is a resident or national. The person need not first have exhausted the remedies available... | |
 | 486 pages
...this Convention, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the State of which he is a resident. The case must be presented within two years from the first notification of the action resulting in... | |
 | United States. Dept. of the Treasury - 1979 - 656 pages
...of the competent authority. The typical "mutual agreement" article states that a taxpayer may appeal to the competent authority of the state of which he is a resident or national, if he believes he is being subjected to taxation not in accordance with the treaty. The... | |
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Convention, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the State of which he is a resident... 