পাতা:বাংলাদেশ গেজেট, অতিরিক্ত, জানুয়ারী ২, ১৯৯৪.pdf/২০

এই পাতাটির মুদ্রণ সংশোধন করা প্রয়োজন।

or বাংলাদেশ গেজেট, অতিরিক্স, জানায়ারী ২, ১৯৯৪ Contracting State, with a view to the avoidance of taxation, which is not in accordance with the Agreement. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States.

  • 3." The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Agreement. They may also consult together for the climination of double taxation in cases not provided for in this Agreement.

4. The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. Article 26 Diplomatic Missions and Consular Posts 1. Nothing in this Agreement shall affect the fiscal privileges of members of a diplomatic mission or a consular post under the general rules of international law or under the provisions of special agreements. 2. Notwithstanding the provisions of Article 4 an individual who is a member of a diplomatic mission or a consular post of a Contracting state which is situated in the other Contracting State or in a third State shall be deemed for the purposes of the Agreement to be a resident of the sending State if: (a) in accordance with international law he is not liable to tax in the receiving State in respect of income from sources outside that State, and (b) he is liable in the sending State to the same obligations in relation to tax on his world income as are residents of that State. Article 27 Land Berlin This Agreement shall also apply to Land Berlin, provided that the Government of the Federal Republic of Germany does not make a contrary declaration to the Government of the people's Republic of Bangladesh within three months of the date of entry into force of this Agreement.