 | United States. Internal Revenue Service - 1967 - 1388 pages
...be deemed worthy of consideration, the competent authority of the Party to which the claim is made shall endeavour to come to an agreement with the competent authority of the other Party with a view to a satisfactory adjustment. (2) The competent authorities of the Contracting... | |
 | Great Britain - 1963 - 1436 pages
...provision of the present Convention, those taxation authorities shall consult with the taxation authorities of the other Contracting State with a view to the avoidance of the double taxation in question. (2) The taxation authorities of the Contracting States may communicate... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1962 - 1052 pages
...is domiciled The competent authority of the State to which the facts are presented shall undertake to come to an agreement with the competent authority of the other contracting State with a view to equitable avoidance of the double taxation in question. ARTICLE VII (1) The competent authorities of... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1962 - 1054 pages
...the claim be upheld, the competent authority of the State to which the facts are so presented will come to an agreement with the competent authority of the other contracting State with a view to equitable avoidance of the double taxation In question. (1) The provisions of this Convention shall... | |
 | United States. Internal Revenue Service - 1976 - 624 pages
...claim is considered to have merit by the competent authority, that competent authority must endeavor to come to an agreement with the competent authority...view to the avoidance of taxation contrary to the Convention. Paragraph (2) requires the competent authorities of the two Contracting States to endeavor... | |
 | United States. Internal Revenue Service - 1977
...it is not able itself to arrive at an appropriate solution, that competent authority must endeavor to come to an agreement with the competent authority...Contracting State with a view to the avoidance of taxation not in accordance with the Convention. Paragraph (3) requires the competent authorities of the two... | |
 | United States. Internal Revenue Service - 1979 - 644 pages
...merit by the competent authority of the Contracting State to which the claim is made, it shall endeavor to come to an agreement with the competent authority of the other Contracting State with a view of avoiding taxation contrary to the provisions of this Convention. (2) The competent authorities of... | |
 | Pompiliu Verzariu, Jay A. Burgess - 1977 - 110 pages
...merit by the competent authority of the Contracting State to which the claim is made, it shall endeavor to come to an agreement with the competent authority...Contracting State with a view to the avoidance of taxation not in accordance with the provisions of this Convention. (2) The competent authorities of the Contracting... | |
 | United States. Congress. Senate. Committee on Foreign Relations - 1977 - 520 pages
...claim is considered to have merit by the competent authority, that competent authority will endeavor to come to an agreement with the competent authority...Contracting State with a view to the avoidance of taxation not in accordance with the Convention. Paragraph (2) requires the competent authorities of the two... | |
 | United States. Congress. Senate. Committee on Foreign Relations - 1982 - 532 pages
...claim is considered to have merit by the competent authority, that competent authority will endeavor to come to an agreement with the competent authority...Contracting State with a view to the avoidance of taxation not in accordance with the Convention. Paragraph (2) requires, the competent authorities of the two... | |
| |
Convention. 2. The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at... 
