4. The competent authorities of the Contracting States may communicate directly with each other with a view to reaching an agreement within the meaning of the preceding paragraphs. Where the proceedings concern a particular case, the persons concerned shall be allowed to make their views known to the competent authority of one or both States Parties. If it appears desirable to reach agreement on an oral exchange of views, such an exchange may be carried out through a commission composed of representatives of the competent authorities of the States Parties.  In a joint statement, the Contracting Parties agreed that they intended to start, from 2013, negotiations with a view to adapting Article 18 (pensions, pensions, maintenance, maintenance and social security) to the modification of the taxation of pensions in Germany. (l) Each meeting of the arbitral proceeding shall be held in bodies provided by the Contracting State whose competent authority has initiated the mutual agreement procedure. (q) The competent authorities of the Contracting States may amend or supplement such provisions and procedures, to the extent necessary, in order to more effectively implement the intention set out in Article 25, paragraph 5, to eliminate double taxation. (c) Notwithstanding the opening of proceedings, the competent authorities may reach an agreement on the settlement of a case and the termination of the proceedings. Accordingly, a data subject may at any time withdraw a request to the competent authorities for an agreement with the mutual agreement procedure (thus terminating the procedure).
4. (a) Notwithstanding paragraph 3(a), double taxation shall be avoided by a credit referred to in paragraph 3(b) where income or property would be subject to double taxation under various provisions of the Convention and that conflict cannot be settled by a procedure provided for in Article 25 (mutual agreement procedure). 1. The competent authorities of the States Parties shall exchange the information necessary for the application of the provisions of this Convention and the domestic law of the Contracting States concerning the taxes covered by this Convention, in so far as the imposition of this Convention does not preclude the imposition of this Convention. The exchange of information is not limited by Article 1 (Personal scope). All information received by a Contracting State shall be treated in the same manner as information obtained under the national law of that State and may be disclosed only to persons or authorities (including courts and administrations) involved in the assessment, investigation or management of enforcement or prosecution in respect of or in the decision to appeal in respect of Taxes covered by this Convention are. . . .