China citizens can apply for the tax negotiation if he/she thinks that the contract counterpart has violated the tax agreement of Indiscrimination Treatment and caused discrimination.

• 二、 中国国民认为缔约对方违背了税收协定无差别待遇条款的规定，对其可能 或已经形成歧视待遇时，可以申请启动相互协商程式。