We have article 16, mutual agreement procedure, and article 17, corresponding adjustments. We have also opted into part 6 that includes articles 18 to 26. That is mandatory binding arbitration.
On February 5th, 2019. See this statement in context.
On February 5th, 2019. See this statement in context.
February 5th, 2019 / 11:25 a.m.
Senior Chief, Tax Legislation Division, Tax Policy Branch, Department of Finance
We have article 16, mutual agreement procedure, and article 17, corresponding adjustments. We have also opted into part 6 that includes articles 18 to 26. That is mandatory binding arbitration.
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