If any difficulty or doubt arising as to the interpretation or application of the Convention cannot be resolved by the competent authorities of the Contracting States in a mutual agreement procedure pursuant to the previous paragraphs of this Article within a period of two years after the question was raised, the case may, at the request of either Contracting State, be resolved through an arbitration board created by the competent authorities and supplemented by independent persons, but only after fully exhausting the procedures available under paragraphs 1 to 4 of this Article and provided the taxpayer or taxpayers involved agree in writing to be bound by the decision of the arbitration board.
Če pristojna organa držav članic v dveh letih od predložitve zadeve težav ali dvomov, ki nastanejo pri razlagi ali uporabi konvencije, ne moreta razrešiti v postopku skupnega dogovora iz prejšnjih odstavkov tega člena, lahko zadevo na zahtevo katere koli države pogodbenice razreši razsodišče, ki ga ustanovita pristojna organa in v katero so imenovane tudi neodvisne osebe, vendar šele, ko so v celoti izčrpani postopki, ki so na voljo v skladu z odstavki 1 do 4 tega člena, in če vpleteni davkoplačevalec ali davkoplačevalci pisno potrdijo, da jih zavezuje odločitev razsodišča.