(1) Where a resident of one of the territories considers that
the actions of one or both of the territories result or will result
for him in taxation not in accordance with this Convention, he may,
notwithstanding the remedies provided by the national laws of those
territories, present his case to the competent authority of the
territory of which he is a resident.
(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 an appropriate solution, to resolve the case by
mutual agreement with the competent authority of the other
territory, with a view to the avoidance of taxation not in
accordance with the Convention.
(3) The competent authorities of the territories shall
endeavour to resolve by mutual agreement any difficulties or doubts
arising as to the interpretation or application of the Convention.
(4) The competent authorities of the territories may
communicate with each other directly for the purpose of reaching an
agreement in the sense of the preceding paragraphs.
