5. The competent authorities of the contracting states implement the above provisions by mutual agreement in accordance with Article 25 (procedure of mutual agreement). 2. 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 contracting State, in order to avoid tax evasion which is not in accordance with this convention. Any agreement reached will be implemented in the domestic law of the States Parties, regardless of any restrictions or other procedural restrictions. This page provides information on German double taxation conventions and other country-specific publications on double taxation conventions. You can view the original texts via our German website. 5. If the competent authorities have made efforts in accordance with a mutual agreement procedure provided for in this article, but if, in one case, they are unable to reach a full agreement, the matter is settled through an arbitration procedure, implemented in accordance with paragraph 6 and subject to the requirements of paragraph 6 and the rules or procedures agreed by the States Parties if 3. (a) notwithstanding the provisions of paragraph (b) paragraph 2 a bis) States parties agree that any questions based on the interpretation or application of the convention, and in particular if a tax measure falls within the scope of the convention, are defined exclusively in accordance with Article 25 (agreement procedure) of the convention; and bb) the provisions of another agreement do not apply to a tax measure, unless the competent authorities agree that the measure does not fall within the scope of Article 24 (non-discrimination) of this convention. b) For the purposes of this paragraph, “measure” means a law, regulation, rule, procedure, decision, administrative decision or similar provision or act.
4. Non-deductible support payments and periodic payments for the assistance of a minor child (on the basis of a written separation agreement or divorce decision, a separate maintenance allowance or a compulsory allowance) paid by a resident of a contracting state to a resident of the other contracting state are taxable only in the first state. 4. The competent authorities of the contracting states may communicate directly with each other in order to reach an agreement in accordance with the preceding paragraphs. Where the procedure relates to a particular case, the persons concerned are allowed to make their views known to the competent authority of one or both contracting states. Where it is desirable to reach agreement on an oral exchange of views, such an exchange of views may take place through a commission made up of representatives of the competent authorities of the contracting states.