Page:United States Statutes at Large Volume 62 Part 2.djvu/459

 62 STAT.] DENMARK-DOUBLE TAXATION-MAY 6, 1948 Article XIX The State to which application is made for information or assistance shall comply as soon as possible with the request addressed to it except that such State may refuse to comply with the request for reasons of public policy or if compliance would involve violation of a trade, business, industrial or professional secret or trade process. Article XX Where a taxpayer 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 Conven- tion relates, he shall be entitled to lodge a claim with the State of which he is a citizen or, if he is not a citizen of either of the contracting States, with the State of which he is a resident, 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 XXI (1) The provisions of this Convention shall not be construed to deny or affect in any manner the right of diplomatic and consular officers to other or additional exemptions now enjoyed or which may hereafter be granted to such officers. (2) The provisions of the present Convention shall not be construed to restrict in any manner any exemption, deduction, credit or other allowance accorded by the laws of one of the contracting States in the determination of the tax imposed by such State. (3) Should any difficulty or doubt arise as to the interpretation or application of the present Convention, or its relationship to Conven- tions between one of the contracting States and any other State, the competent authorities of the contracting States may settle the question by mutual agreement. Article XXII The competent authorities of the two contracting States may pre- scribe regulations necessary to interpret and carry out the provisions of this Convention. With respect to the provisions of this Conven- tion relating to exchange of information and mutual assistance in the collection of taxes, such authorities may, by common agreement, prescribe rules concerning matters of procedure, forms of application and replies thereto, conversion of currency, disposition of amounts collected, minimum amounts subject to collection and related matters. Article XXIII (1) The present Convention shall be ratified and the instruments of ratification shall be exchanged at Washington as soon as possible. (2) Upon the exchange of instruments of ratification, the present Convention shall have effect Claims. 1737 Request for infor- mation or assistance. Interpretation of Convention. Regulations, etc. Ratification. Effective date. Pot, p. 1756.

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