Artikel 26 Overeenkomst tussen de Regering van het Koninkrijk der Nederlanden en de Regering van Japan tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen

Article 26 1 Where a resident of a country considers that the actions taken in one or both countries result or will result for him in taxation not in accordance with this Convention, he may, notwithstanding the remedies provided by the laws of the countries, present his case to the competent authority of the country of which he is a resident. 2 The competent authority shall endeavour, if the objection appears to it to be justified and if it is not able to arrive at an appropriate solution, to resolve the case by mutual agreement with the competent authority of the other country, with a view to the avoidance of taxation not in accordance with this Convention. 3 The competent authorities of the countries shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of this Convention. They may also consult together for the elimination of double taxation in cases not provided for in this Convention.