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en regie generale, les negociations permettent de regler la question fiscale a la satisfaction des deux autorites competentes.
this negotiation usually resolves the taxation issue in question to the satisfaction of the two competent authorities.
en regie generale, une delegation de pouvoir semblable a egalement lieu dans les pays signataires d'une convention fiscale avec le canada.
when this article is present, residents in either country may request assistance to resolve a particular taxation issue covered by a convention.
on peut remarquer que le glissement vers l'abstraction se produit en regie generale lente-ment alors que le passage au naturalisme semble pouvoir revetir le caractere d'une mutation.
it may also be noticed that the slide towards abstraction takes place, as a rule, slowly, whereas the transition to naturalism may seem analogous to a mutation.