2. The competent authority endeavours to resolve the matter by mutual agreement with the competent authority of the other contracting State where the objection appears to be well founded and is unable to find a satisfactory solution to resolve the matter by mutual agreement with the competent authority of the other contracting State, in order to avoid taxation that is not in accordance with the convention. 4. The competent authorities of the contracting states may communicate directly with each other in order to reach an agreement in accordance with the preceding paragraphs. It is important to note that tax authorities have also established compliance obligations for certain transactions between related local parties. Although the application of double taxation agreements is relatively common, the right to tax relief can be complicated. concerned with entering into an agreement to avoid double taxation and to prevent tax evasion with respect to income and capital taxes; At the time of the entry into force of this Convention or at any time thereafter, the provisions of this Convention may be extended to territories whose international relations fall under the jurisdiction of the United Kingdom Government, as can be agreed between the States Parties in the context of an exchange of notes. It is essential to determine whether this is possible and how a double taxation agreement should be applied, given that it is the country of residence that generally pays tax duties. and, in both cases, conditions different from those allegedly obtained between independent firms are imposed or imposed between the two companies in their commercial or financial relations, so that any income that would be paid to one of the enterprises may be included in the profits of that undertaking by a contracting state and taxed accordingly. Given that any tax treaty between the two legal orders and not through the EU or the EEC is agreed, it is not to be expected that the UK will currently have an impact on tax treaties.

4. This Convention also applies to all identical or substantially similar taxes levied by one of the two contracting states, after the date of signing of this Convention, in addition to the provisions of this Convention or in place of the services of that contracting State within the meaning of this article. The competent authorities of the contracting states inform each other of the substantial changes made to their respective tax laws. Two of them. When a contracting state accumulates the profits of a state enterprise – and taxes it – the profits on which a company of the other contracting state was taxed in that other state and if the profits that would have been paid to the company of the first state if the conditions imposed between the two companies had been between the two independent enterprises, that other state makes a reasonable correction of the amount of tax related to those profits. The other provisions of this Convention must be given due consideration when determining this correction and the competent authorities of the contracting states consult, if necessary. For the purposes of this article, we consider that a person is tax resident in the United Kingdom and resident of an additional country, although double taxation agreements may exist between two countries.