5. If the competent authorities have made efforts in a mutual agreement procedure under this article, but if, in one case, they are unable to reach a full agreement, the case is resolved through an arbitration procedure, as prescribed by paragraph 6 and subject to the requirements of paragraph 6 and all rules or procedures agreed by the States Parties , provided: 22. Referring to Article 25, paragraphs 5 and 6 (mutual agreement procedure): in all cases where the competent authorities have tried but are unable to reach an agreement under Article 25, on the application of one or more of the following articles of the Convention: 4 (stay) (but only to the extent that it concerns the stay of a natural person) , 5 (permanent establishment), 7 (commercial profits), 9 (associated companies), 12 (fees), mandatory mores, is used to determine such a request, unless the competent authorities accept that the particular case is not appropriate for determination by arbitration. In addition, the competent authorities may agree ad hoc that a binding arbitration procedure applies to all other issues to which Article 25 applies. When an arbitration procedure (procedure) is opened in accordance with Article 25, paragraph 5, the following rules and procedures apply: c) Notwithstanding the opening of the proceedings, the competent authorities may reach mutual agreement to settle a case and end the proceedings. As a result, a person concerned may at any time withdraw a request to the competent authorities to participate in the process of mutual agreement (and thus terminate the procedure). The colour-coded world map shows the countries with which Germany entered into double taxation agreements on income and capital taxes on 1 January 2019, as well as legal assistance and mutual assistance agreements (including the exchange of information). It also shows the countries with which Germany is negotiating such agreements for the first time. There is also an agreement between the German Taipei Institute and the Taipei Representative Office in Berlin. Since the Federal Republic of Germany has never recognized Taiwan as a sovereign state, this agreement is not an international treaty.
However, the structure and content of the agreement is based on the OECD model convention. Hong Kong and Macao are specific administrative regions of the People`s Republic of China; Chinese general tax law does not apply to it. This means that the double taxation conventions between the Federal Republic of Germany and the People`s Republic of China do not apply to Hong Kong and Macau.