その他令和7年7月4日
租税条約における仲裁手続きに関する規定
号外p.40
号外p.40
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(bb) Each of the competent authorities of the Contracting States
shall appoint one arbitrator. The two arbitrators se
appointed shall appoint the third arbitrator who shall serve
as Chair of the arbitration panel. The Chair shall not be a
national or resident of either Contracting State.
(cc) Each arbitrator must be impartial and independent of the
competent authorities, tax administrations, and ministries
of finance of the Contracting States and of all persons
directly affected by the case (as well as their advisors) at
the time of accepting an appointment, maintain his or her
impartiality and independence throughout the arbitration
proceedings, and avoid any conduct for a reasonable period
of time thereafter which may damage the appearance of
impartiality and independence of the arbitrators with
respect to the arbitration proceedings.
(ii) The competent authorities of the Contracting States shall ensure
that arbitrators and their staff agree in writing, prior to their acting
in the arbitration proceedings, to treat any information relating to
the arbitration proceedings consistently with the confidentiality
and non-disclosure obligations provided for in paragraph 2 of
Article 24 of the Convention and the applicable laws of the
Contracting States.
the the the the the the the the the the the the the the and the the and the the and the and the the
(iii) Solely for the purposes of the application of the provisions of
Articles 23 and 24 of the Convention and of the domestic laws of
the Contracting States related to the exchange of information,
confidentiality, and administrative assistance, arbitrators and a
maximum of three staff per arbitrator (and prospective arbitrators
solely to the extent necessary to verify their ability to fulfil the
requirements of arbitrators) shall be considered to be persons or
authorities to whom information may be disclosed. Information
received by the arbitration panel or prospective arbitrators and
information that the competent authorities of the Contracting
States receive from the arbitration panel shall be considered
information that is exchanged under the provisions of paragraph 1
of Article 24 of the Convention.
(c) (i) An arbitration shall be final.
(ii) The arbitration decision shall not be binding on both Contracting
States, if a final decision of the courts of one of the Contracting
States holds that the arbitration decision is invalid. In such a case,
the request for arbitration under paragraph 5 of Article 23 of the
Convention shall be considered not to have been made, and the
arbitration proceedings shall be considered not to have taken place
(except for the purposes of clauses (il) and (iii) of subparagraph
(b), and subparagraph (f). In such a case, a new request for
arbitration may be made unless the competent authorities of the
Contracting States agree that such a new request should not be
permitted
i) An arbitration decision shall have no precedential value.
(d) (i) If a person directed by the case case case mutual
agreement that implements the arbitration decision, the case shall
not be eligible for any further consideration by the competent
authorities of the Contracting States
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