The absence of co-ownership perceived by Mediterranean partners raises mutual concerns. Punkt 1 ger den skattskyldige tillg`ng till ferfarandet vid`msesidig `verenskommelse utan att han eller hon f`rlorar sin r`tt att att utnyttja de i respektive stat ordinarie r`ttsmedlen. Detta f-rfarande kan initieras av den skattskyldige utan att han eller hon beh-ver avvakta att den beskattning som haneller hon anser strida mot avtalet renttiskt genomferts. In skattskyldig`s ledes ferttigad att framl-gga sin inv-ndning fer den beh-riga myndigheten oavsett om han framst-llt yrkande eller inlett process eller inte enligt den inhemska lagtiftningen i staten i. H-gsta fervaltningsdomstolen har i en dom uttalat att „skattedomstolarna inte`r bundna av de svenska och franska finansdepartementens ferhandlingar ochétg-rder avseende makarnas taxeringar“ (R. 83 Aa 185). The POPs guidelines require POPs to provide gasT with transfer pricing documentation in addition to the information necessary to substantiate the case. There is therefore no arbitration provision in all saudi Arabia`s tax treaties in the event of an agreement between the two contracting states, the matter cannot be referred to arbitration. It should be shared to promote dialogue and mutual respect. However, all panel members cooperate in the interests of both parties.

Om det har uppkommit en internationell ekonomisk dubbelbeskattning och det finns ett till-mligt skatteavtal mellan Sverige och det andra landet kan f`retaget ans-ka om`msesidig `venskommelse (conventions against procedure, MAP) hos den beh-riga myndi. It is true that the concept of concerted practice implies the existence of reciprocal contacts. The competent authority endeavours to resolve the matter by mutual agreement with the competent authority of the other State party, by mutual agreement, where the objection appears to be well founded and is not in a position to find a satisfactory solution to resolve the matter in agreement with the competent authority of the other State party, in order to avoid any tax evasion that is not in accordance with the convention. Any agreement reached will be transposed into the domestic law of the States Parties, regardless of the timetable. (b) the competent authorities are not in a position to reach an agreement on the settlement of the case within two years of the case being presented to the competent authority of the other State party, any outstanding issue arising from the case must be the subject of arbitration proceedings if the person requests it. However, these unresolved issues are not subject to arbitration if a court or administrative tribunal in both states has already made a decision on these issues. If a person directly involved in the case does not accept the mutual agreement by which the arbitration decision is implemented, that decision binds the two States Parties and is immediately transposed into the domestic legislation of those states. The competent authorities of the States Parties agree on the application of this paragraph. Article 25 I OECD: s modellavtal handlar om `msesidiga `endenskommelser.

4. The competent authorities of the contracting states may communicate directly with each other, including through a commission composed of themselves or their representatives, in order to reach an agreement in accordance with the previous paragraphs.