SETTLEMENT OF DISPUTES Member States will give consideration to introducing mechanisms and procedures for the settlement of tax disputes between Member States, including the establishment of a SADC body for tax dispute settlement purposes. ARTICLE 10 REVISION A proposal for the revision of this MOU shall be made to the Committee of Senior Treasury Officials by any Member State and, three months after notification, be placed for consideration by the Committee of Senior Treasury Officials before the Committee of Ministers for Finance and Investment. ARTICLE 11 AMENDMENT 1. A proposal to amend this MOU may be made through the Committee of Senior Treasury Officials, provided, however, that the proposed amendment shall not be submitted to the Committee of Ministers for Finance and Investment, for preliminary consideration, until all the members of the Committee of Ministers for Finance and Investment have been duly notified of such proposed amendment, and a period of three months has elapsed after such notification. 2. Amendments to this MOU shall be adopted by a decision of three-quarters of the Committee of Ministers for Finance and Investment. ARTICLE 12 ENTRY INTO FORCE This MOU shall enter into force thirty (30) days after signature by two-thirds of the Ministers responsible for finance and investment and, thereafter, shall remain open for signature. ARTICLE 13 TERMINATION Any Member State intending to terminate its participation in this MOU shall, through its Minister responsible for finance and investment, give six (6) months notice of its intention to terminate. Such intention shall be communicated to the Ministers responsible for finance and investment through the Committee of Senior Treasury Officials. 10