claimed as a deduction. No similar provision exists in relation to payments from a resident to another resident. More favourable treatment Nothing in this Article prevents either country from treating residents of the other country more favourably than its own residents. Article 24 Mutual Agreement Procedure – This article provides for a procedure for resolving difficulties and disputes arising from the application of the Convention. Consultation on specific cases This Article provides for consultation between the competent authorities of the two countries with a view to reaching a solution in cases where a person is able to demonstrate actual or potential imposition of taxation contrary to the provisions of the Swiss Convention. [Article 24, paragraph 1] In the case of Australia the competent authority is the Commissioner or an authorised representative of the Commissioner [Article 3, subparagraph g)i)]. A person wishing to use this procedure may present a case to the competent authority of the country of which the person is a resident. If the case comes under paragraph 1 of Article 23 (Non-discrimination) of the Swiss Convention, the person may present the case to the competent authority of the country of which they are a national. Presentation of the case to a competent authority must be made within years of the first notification of the action which the person considers gives rise to taxation not in accordance with the Convention. Presentation of a case does not deprive the person of access to, or affect their rights in relation to, other legal remedies available under the domestic laws of the two countries. [Article 24, paragraph 1] If the person’s seems to the competent authority to which the case has been presented to be justified, and that competent authority is not itself able to solve the problem, then the competent authority is required to seek to resolve the case by mutual agreement with the competent authority of the other country, with a view to avoiding taxation not in accordance with the Swiss Convention. [Article 24, paragraph 2] If, after consideration by the competent authorities, a solution is reached, it must be implemented in accordance with the provisions of the Article. Consultation on general problems
claimed as a deduction. No similar provision exists in relation to payments from a resident to another resident. More favourable treatment Nothing in this Article prevents either country from treating residents of the other country more favourably than its own residents. Article 24 – Mutual Agreement Procedure This article provides for a procedure for resolving difficulties and disputes arising from the application of the Convention. Consultation on specific cases This Article provides for consultation between the competent authorities of the two countries with a view to reaching a solution in cases where a person is able to demonstrate actual or potential imposition of taxation contrary to the provisions of the Swiss Convention. [Article 24, paragraph 1] In the case of Australia the competent authority is the Commissioner or an authorised representative of the Commissioner [Article 3, subparagraph g)i)]. A person wishing to use this procedure may present a case to the competent authority of the country of which the person is a resident. If the case comes under paragraph 1 of Article 23 (Non-discrimination) of the Swiss Convention, the person may present the case to the competent authority of the country of which they are a national. Presentation of the case to a competent authority must be made within years of the first notification of the action which the person considers gives rise to taxation not in accordance with the Convention. Presentation of a case does not deprive the person of access to, or affect their rights in relation to, other legal remedies available under the domestic laws of the two countries. [Article 24, paragraph 1] If the person’s seems to the competent authority to which the case has been presented to be justified, and that competent authority is not itself able to solve the problem, then the competent authority is required to seek to resolve the case by mutual agreement with the competent authority of the other country, with a view to avoiding taxation not in accordance with the Swiss Convention. [Article 24, paragraph 2] If, after consideration by the competent authorities, a solution is reached, it must be implemented in accordance with the provisions of the Article. Consultation on general problems