その他令和7年10月31日
租税条約における相互合意手続および仲裁に関する規定
掲載日
令和7年10月31日
号種
号外
原文ページ
p.32
号外p.32
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6.(a)Where the competent authority of a Contracting State has suspended the
procedure for resolving a case by mutual agreement pursuant to
paragraphs 1 and 2 (hereinafter in this Article referred to as the "mutual
agreement procedure") with respect to a case because a case with respect
administrative tribunal, the period provided in subparagraph (b) of
paragraph 5 shall stop running until the case pending before the court or
administrative tribunal has been suspended or withdrawn.
) Where a person who presented a case and the competent authority of a
Contracting State have agreed to suspend the mutual agreement procedure,
the period provided in subparagraph (b) of paragraph 5 shall stop running
until the suspension has been lifted.
(c) Where the competent authorities of the Contracting States agree that a
person directly affected by the case has failed to provide in a timely
manner any additional material information requested by either competent
authority after the start of the period provided in subparagraph (b) of
paragraph 5, that period shall be extended for an amount of time equal to
the period beginning on the date by which the information was requested
and ending on the date on which that information was provided.
7. (a) The following rules shall govern the appointment of arbitrators:
(i) An arbitration panel shall consist of three individual arbitrators
with expertise or experience in international tax matters.
(ii) Each of the competent authorities of the Contracting States shall
appoint one arbitrator. The two arbitrators so 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.
(iii) Each ator must be impartial andependependependent 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.
(b) 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 25 and the applicable
laws of the Contracting States.
(c) Solely for the purposes of the application of the provisions of this Article
and Article 25 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 25.
8.(a) An arbitration decision shall be final.
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