Page:United States Statutes at Large Volume 59 Part 2.djvu/243

 TREATIES policy or if compliance would in- , volve violation of a business, in- dustrial or trade secret. In such case it shall inform, as soon as possible, the State making the application. ARTICLE 25. Any taxpayer who shows proof that the action of the revenue authorities of the contracting States has resulted in double taxation in his case in respect of any of the taxes to which the present Convention relates, shall be entitled to lodge a claim with the State of which he is a citizen or, if the taxpayer is a corpora- tion or other entity, with the State in which it is created or organized. Should the claim be upheld, the competent authority of such State may come to an agreement with the competent authority of the other State with a view to equitable avoidance of the double taxation in question. ARTICLE 26. The competent authorities of the two contracting States may prescribe regulations necessary to interpret and carry out the pro- visions of this Convention. With respect to the provisions of this Convention relating to exchange of information and mutual assist- ance in the collection of taxes, such authorities may, by common agreement, prescribe rules con- cerning matters of procedure, forms of application and replies thereto, rates of conversion of currencies, transfer of sums col- lected, minimum amounts subject to collection, payment of costs of collection, and related mattera. demande ne peut Atre satisfaite que par la violation d'un secret relatif a un commerce, A une ex- ploitation ou a une industrie. Dans ce cas, l'Etat requerant en sera informe aussit6t que possible. ARTICLi 25. Tout contribuable qui prouve que les mesures prises par les Autorites fiscales des Etats con- tractants ont entrain6 pour lui une double imposition en ce qui con- cerne les imp6ts vises par 1a pr6- sente Convention, peut adresser une demande A l'Etat dont il est ressortissant ou, si le contribuable est une soci6t6 ou autre collec- tivit6, a l'Etat oi celle-ci a te cre6e ou organis6e. Si le bien- fonde de la demande est reconnu, 1'Autorit6 competente de cet Etat peut s'entendre avec l'autorit6 comp6tente de l'autre Etat pour eviter, de fagon equitable, une double imposition. ARTICLE 26. Les autorites comp6tentes des deux Etats contractants pourront edicter les reglements necessaires A l'interpretation et A l'execution de la presente Convention. En ce qui concerne les stipulations de cette Convention relative A 1'e- change des renseignements, et a l'assistance mutuelle pour le re- couvrement des imp6ts, ces auto- rites pourront s'entendre au sujet des questions de procedure, de la forme des demandes et des re- ponses a ces demandes, des taux de conversion des monnaies, du transfert des sommes recouvr6es, de la determination du minimum des sommes recouvrables, du paio- ment dee frais de recouvrement et d'autres questions s'y rapportat. Claim in case of double taxation. Regulation [59 STAT. 908

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