(h) to the measures set out in Annex 2103.4.
5. Subject to paragraph 2 and without prejudice to the rights and obligations of the Parties, Article 1106(3), (4), (5) and (6) (Performance Requirements) shall apply to taxation measures.
6. Article 1110 (Expropriation) shall apply to taxation measures except that no investor may invoke that Article as the basis for a claim under Article 1116 or 1117, where it has been determined pursuant to this paragraph that the measure is not an expropriation. The investor shall refer the issue of whether the measure is not an expropriation for a determination to the appropriate competent authorities set out in Annex 2104.6 at the time that it gives notice under Article 1119. If the competent authorities do not agree to consider the issue or, having agreed to consider it, fail to agree that the measure is not an expropriation within a period of six months after such referral, the investor may submit its claim to arbitration under Article 1120.
Article 2104: Balance of Payments
1. Nothing in this Agreement shall prevent a Party from adopting or maintaining measures that restrict international transactions or related international transfers and payments ("transfers") where the Party experiences serious balance of payments difficulties, or the threat thereof, and such restrictions are:
(a) consistent with paragraphs 4 through 8 when imposed on
cross-border trade in financial services; or
(b) consistent with paragraphs 2 through 6 when imposed on
any other transaction or transfer.
2. Restrictions imposed on transactions or transfers other than cross-border trade in financial services shall:
(a) when imposed on payments for current international transactions, be consistent with Article VIII(3) of the Articles of Agreement of the International Monetary Fund ("IMF");
(b) when imposed on international capital transactions, be
consistent with Article VI of the Articles of Agreement
of the IMF and imposed only in conjunction with
measures imposed on current international transactions
under paragraphs 2(a) and 4(a); and