第3條
The competent authorities of the Contracting Parties shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Agreement.
稅務(關於收入稅項的雙重課稅寬免和防止逃稅)(新西蘭)令 第3條
The competent authorities of the Contracting Parties shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Agreement.
資料來源:香港特別行政區政府「資料一線通」DATA.GOV.HK(電子版香港法例,律政司)。Source: Hong Kong e-Legislation (Department of Justice), via DATA.GOV.HK. Reproduced under the Terms and Conditions of Use of DATA.GOV.HK.