#unprtd20 - Nature and effect of consultations
Article [IV.3]
1. Consultations under this Chapter, and any understanding reached following such consultations, shall not create substantive obligations, allocate or reallocate taxing rights, or authorize a competent authority to depart from the domestic law applicable in its jurisdiction.
2. Any action taken following consultations shall be taken by each competent authority only to the extent permitted under the domestic law applicable in its jurisdiction.
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