REQUEST FOR REFUND. 1. Taxes levied in one of the Contracting States by way of withholding at the source shall be refunded at the request of the interested party or of the State of which he is a resident, whenever the provisions of this Convention limit the right to collect such taxes. 2. Applications for a refund, together with an official statement issued by the Contracting State of which the taxpayer is a resident certifying the existence of the conditions which are required to benefit from the exemptions or reductions established in this Convention, must be filed within the time limits established by the law of the Contracting State which is obliged to effect such a refund. 3. The competent authorities of the Contracting States shall settle, by mutual agreement, and according to the provisions of Article 24, the modes of applications of this Article.
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Sources: Tax Treaty
REQUEST FOR REFUND. 1. Taxes levied in one Whenever the provisions of this Convention limit the right to collect such taxes, taxes collected by a Contracting States State by way means of withholding at the source shall be refunded at the request of the interested party or of the State of which he is a resident, whenever the provisions of this Convention limit the right to collect such taxes.
2. Applications for a refund, together with an official statement issued by the Contracting State of which the taxpayer is a resident certifying the existence of the conditions which are required necessary to benefit from the exemptions or reductions reliefs established in this Convention, must be filed within the time limits established by the law of the Contracting State which is obliged to effect such a refund.
3. The competent authorities of the Contracting States shall settle, by mutual agreement, and according to the provisions provision of Article 24, the modes of applications application of this Article. By mutual agreement, however, they may establish other proceedings for the application of the tax limits provided for in this Convention.
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