DT: Philippines: double taxation agreement, Article 23: Mutual agreement procedure
(1) Where a resident of a Contracting State considers that the actions of one or bothof the Contracting States result or will result for him in taxation not in accordance withthis Convention, he may, notwithstanding the remedies provided by the national laws ofthose States, present his case in writing to the competent authority of the ContractingState of which he is a resident or, if his case comes under paragraph (1) of Article 22,to that of the Contracting State of which he is a national. This case must be presentedwithin three years from the first notification of the action giving rise to taxation notin accordance with the Convention.
(2) The competent authority shall endeavour, if the objection appears to it to bejustified and if it is not itself able to arrive at an appropriate solution, to resolvethe case by mutual agreement with the competent authority of the other Contracting State,with a view to the avoidance of taxation not in accordance with the Convention.
(3) The competent authorities of the Contracting States shall endeavour to resolve bymutual agreement any difficulties or doubts arising as to the interpretation orapplication of the Convention.
(4) The competent authorities of the Contracting States may communicate with each otherdirectly for the purpose of reaching an agreement in the sense of the precedingparagraphs.