その他令和7年11月21日

租税条約における相互協議手続きおよび仲裁手続きに関する規定

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令和7年11月21日

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p.33 - p.34

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租税条約における相互協議手続きおよび仲裁手続きに関する規定

令和7年11月21日|p.33-34

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(a) (i) Where the competent authority of a Contracting State has

uspended the procedure for resolving a case by mutual agreement

pursuant to paragraphs 1 and 2 of Article 24 of the Convention

(hereinafter in this paragraph referred to as the "mutual agreement

procedure") with respect to a case because a case with respect to

one or more of the same issues is pending before a court of

administrative tribunal, the period provided in subparagraph (b) of

paragraph 5 of that Article shall stop running until the case pending

before the court or administrative tribunal has been suspended or

withdrawn.

(ii) 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 of Article 24 of the Convention shall stop running until

the suspension has been lifted

(iii) Where 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 of Article 24 of the Convention,

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.

(b) (i) The following rules shall govern the appointment of arbitrators:

(aa) An arbitration panel shall consist of three individual

arbitrators with expertise or experience in international tax

matters.

Propple the the the the the the the the the and the and the and the and the andthe the the the the the the and the and the and the the and the the and the the and the and the the

(bb) Each of the competent authorities of the Contracting States

shall appoint one arbitrator. The two arbitrators sc

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 25 of the Convention and the applicable laws of the

Contracting States.

(iii) for the purposes of the application of the provisions of

Articles 24 and 25 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 25 of the Convention.

(c)(i) An arbitration decision 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 24 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 (ii) and (ili) 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

() An arbitration decision shall have no precedential value.

(d) (i) If a person directly affected by the case does not accept the mutual

agreement that implements the arbitration decision, the case shal.

not be eligible for any further consideration by the competent

authorities of the Contracting States.

(ii) The mutual agreement that implements the arbitration decision on

the case shall be considered not to be accepted by a person directly

affected by the case if any person directly affected by the case does

not, within 60 days after the date on which notification of the

mutual agreement is sent to the person, withdraw all issues

resolved in the mutual agreement implementing the arbitration

decision from consideration by any court or administrative tribunal

or otherwise terminate any pending court or administrative

proceedings with respect to such issues in a manner consistent with

that mutual agreement.

(e) For the purposes of Article 24 of the Convention and this paragraph, the

arbitration proceedings, as well as, in the case of clauses (1) and (11), the

mutual agreement procedure, with respect to a case shall terminate if, at

any time after the request for arbitration has been made and before the

arbitration panel has delivered its decision to the competent authorities of

the Contracting States:

(i) the competent authorities of the Contracting States reach a mutual

agreement to resolve the case pursuant to paragraph 2 of Article 24

of the Convention;

(ii) the person who presented the case withdraws the request for

arbitration or the request for the mutual agreement procedure; or

() a decision concerning the unresolved issues arising from the case

is rendered by a court or administrative tribunal of one of the

Contracting States.

(f) Each of the competent authorities of the Contracting States shall bear its

own expenses and those of its appointed arbitrator. Unless otherwise

agreed by the competent authorities of the Contracting States, the cost of

the Chair of the arbitration panel and other expenses associated with the

conduct of the arbitration proceedings shall be borne by the competent

authorities of the Contracting States in equal shares.

p.33 / 2

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