Doubts as to the interpretation of this paragraph shall be dispelled in accordance with paragraph 3 of Article 25 or, in the absence of agreement under this procedure, in accordance with another procedure agreed upon by both Parties. In addition to double taxation conventions relating to income tax and capital, there are also specific double taxation conventions for inheritance and gift tax and motor vehicle tax. There are also agreements for legal assistance, assistance and exchange of information. The exchange of information between tax authorities is a particularly important element in detecting and combating tax fraud and tax evasion and in ensuring adequate taxation. Double taxation treaties allocate taxation rights among countries. However, they do not create new revenue rights.