(d) if he is a national of both States Parties or of one of the two States Parties, the competent authorities of the States Parties shall decide by mutual agreement on the matter. 2. The Protocol shall enter into force on the day of subsequent notification of the communications referred to in paragraph 1 and its provisions shall take effect:. In accordance with section 16D of the Acts and Regulations Publication Act 1989, reprints are presumed, at the time of reproduction, to correctly indicate the law adopted by the main order and the amendments made to that order. This presumption applies even if editorial amendments approved under section 17C of the Publication of Regulations and Regulations 1989 Act have been applied in reprint. . (ii) income from the sale or other disposal of land in the other Contracting State, property or shares in land so situated, or from the sale or other transfer of shares or similar shares in a company or group whose assets consist wholly or mainly of such property or interest; 4. Where the information available to the competent authority of the Contracting State concerned is not sufficient to determine the industrial or commercial profits attributable to the establishment, this Article shall not affect the application of the law of that Contracting State with respect to the obligation of the enterprise to tax the permanent establishment at an amount resulting from the exercise of discretion or the production of an estimate by the Authority of that Contracting State. . . . .

.