„დასაბეგრი ბაზის შემცირებისა და მოგების გადატანის აღკვეთის მიზნით საგადასახადო ხელშეკრულებასთან დაკავშირებული ღონისძიებების დანერგვის შესახებ“ მრავალმხრივი კონვენცია

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MULTILATERAL CONVENTION TO IMPLEMENT TAX TREATY RELATED MEASURES TO PREVENT BASE EROSION AND PROFIT SHIFTING The Parties to this CoDvenlion, Recognising thal govemments lose substantial corporale tax reveDue because of aggressive intemational tax planning that has the effect of artificially shining profits lo locations where-t-hey are . subject to non-taxation or reduced taxation; Mindful rhal base erosion and profir shifling {bereinafter referred to as..BEPS,.) is a pressing issue not only for indusaialised countries but also for emergrng economies and dsveloping countries; R€cognising the importance of ensuring that prcfits are tax€d wherc substantive economic activities generating lhe profits are carried out and where value js created; Welcoming the package of measures developed under the OECD/G2O BEPS projecr (hoeinafier refered to as the "OECD/G20 BEPS package"): Noling that the OECD/G20 BEPS package jncluded tax heaty-related measures ro addrcss certain hybrid mismatch arftmgements, prevenl lreaty abuse, addrcss artificial avoidatrce of permaoent establishment status, and imprcve dispute resolution; Conscions of the n€€d to ensue swift, co-ordiDated aod consistent implcmeotation of the Eeaty- related BEPS measures in a multilaleml context: Noting the need to ensure that existing agreem€nts fbr the avoidance ofdouble taxation on income are interpreted to eliminate double taxatioD with respect to the taxes covered by those agreements without creating opportunities for non-taxation or reduced taxalion lhrcugh lax evasion or avoidance (including through treaty-shopping armngements aimed at obtaining reliefs provided in those agreements for th; indirsct benefit of r€sidents of third jurisdictions); Recognising the need for an effective mechanism to implement agreed ctlangcs ill a synchmnised and efficient manner across the network of existing agreements for the avoidance of double taxation on income without the need to bilaterally renegotiate each such agreement; Have agreed as follows: PART I. scoPD AND INTERPRf,TATIoN oT TIRMS A?tble I - Scope of he Coneention This Convention modifies all Covercd Tax Agrcements as defined in subparagraph a) of paragraph I of Arlicle 2 (lnterpretation of Terms). Artick 2 - Interrydation of Terms l. For the pupos€ ofthis Convention, the follov/ing definitions apply: a) The term "Covercd Tax Agreement" means an agreement for the avoidance ofdouble taxation with respect to taxes on income (whether or not other taxes are also covered): i) that is in force betwe€n two or morc: A) Parties; and./or B) jurisdictions or territories which are panies to an agreement described above and for whose intemational relations a Party is responsible; and ii) with resp€ct to which each such Pa(y has made a notificatioo to the Depositary listhg lhe ageement as well as any amending or accompanying instrurnents the;eto (identified by litl€, Dames of the panies, dat€ of signature, and, if applicable at the time of the nolification, date of€nfy into force) as an ageement which it wishes to be covered by this CoDvention. b) c) d) The term "Party" meansi i) A Slale for which lhis Convention is in force pursuant to Article 34 (Entry into Force); ii) A jurisdiction which has signed this Convention pursuant to subparagraph b) or c) of paragraph I oi Afticle 27 (Signature and Ratification, Accepiance or Approval) and for which rhis Convention is in force pursuant to Aiicle 34 (Entry into Force). The telm "Conhacting Jurisdiction" means a party to a Cover€d Tax Agreement. The lerm 'Signatory" means a Stale orjurisdictioo which has signed this CoDvention bul for which the ConveDtion is not yet in force. 2. As regards the application ofthis Convention at any time by a Party, any term not defined herein shall, unless the conlexl otherwise requires, have the meaning that it has at that time under th€ relevant Covered Tax Agreement. ,,,*,Jffii,l,'i,.,-. Adicl.3 - Tnnsperc Entities l. For the purposes of a Covered Tax Agreemenr. income denved by or through an entity or n*red as whotty or panly fisca y transparenr under rhe rax law of eriher Contracring i.Tli:::rt I"j, "-be considered Jrurs,lc'on shatt to be income of a resident of a Conlracting Jurisdiclion but only to th; exte.t that the income is treated, for purposes oftaxation by that Contmcting-Jurisdiction, as the income of a resident ofthat Contracting Jurisdiclion. 2. Provisions of a Covered Tax Agreement that require a Contracting Jurisdiction to exempt ftom income to( or provide a deductioD or crcdit equar ro the Dcome rax paid t"iitr ,""p""iio in"o.e a..iuea ty a rcsident of that Contmcting Jurisdiction whrch may be raxed in rt" ott iontr""ting according to the provisions of the Covered Tax Agreement shall not apply "i to the extentfuarai"tion that such provisions allow taxation by that other contracting disdiction solely b""u*'"'th" in"_o,n" is ulro in"o." derived by a resident oflhat other Contracting Jurisdiction. 3. ..wirh respect ro covered rax Agreements for which one or morc paflies has made the reservation descrrDed.rn subparagraph a) of paragraph 3 of Anicle I I (Application of Tax Agreemcnts to Reshict a Parry's Righr ro Tax irs Own Residents), the following senten;; will be added at i"he end of paragraph l: "ln no caseshall the provisions ofthis parEgraph be co;strued ro affect a cootracting Jurisdiction's-right to tax lhe residmts ot'that Contracting Jurisdiction. . 4. Paragraph I (as it may be modified by paragraph 3) shall apply in place ofor in the absence of provisions of a Covered Tax Ageement to the exaerrt that ttey aaariss whether income derived by or though entities or arangements that are treated as fiscally iransparent under the tax 1aw of either conriacting Jurisdiction (whether through a generar rure or by identifoing in detail th€ treatment ofspecific fact pattems and types ofentities or anangements) shall be treated as inime ofa resident ofa Contiacting Judsdiclion. 5. A Party may reserve th€ right: a) for the entirely ofthis Article not to apply to its Covered Tax Agreements; b) for paragraph I not to apply to its Covered Tax Agreements that already contain a provision described in paragraph 4. c) for paragraph I not to apply to its Covercd Tax Agreements tllat already contain a provision described in paragraph 4 which denies treaty benefits in the case of incorne derivirl by or through an entity or arrangemenl established in a thirdjurisdiction; d) for para$aph I not to apply to ils Covered Tax Agreements that aheady contain a provision described in paragraph 4 which identifies in detail the treatment of specific fact patterns and types ofentilies or arrangemenls: e) for paragraph I not to apply to its Covered Tax Agieements that already contain a provision described in paragraph 4 which identifies in detaii the treatment of specific fact patterns and t)?es of eDtities or anangements and denies reaty benefits in the case of iocomc derived by or through an entity or arrangement established in a thirdjurisdiction; 0 g) for paragraph 2 not to apply to its Covered Tax Agreements; tbr paragr:ph I to apply only to rrs Covered Tax Agreements lhar aheady contain provision a described in paragraph 4 which idenrrfies in deralr rhe rrearmenr of specific fact pattems types oIentitres or arrangements. and 6. Each Party that has not made a resewation described in subparagraph a) or b) of paragraph 5 shall notify th€ Depositary of whether each of its Covered Tax Agr.eemenl;contains a provision described in paragraph 4 that is nol subject to a reservation under subparagaphs c) ttu.ough e, ofpaGgraph 5, and if so, the article and paragraph number of each such proviiion. tn rh. case oi a fari riat has made the reservation described in subparagraph g) ofparagaph 5, the notificaion pursuant to t;e precedhg senlence shall te limited lo covered rax Agreements lhat are subjecr to rhat r;servation. wlire aI contracting Jurisdictions have made such a notification with respect to a provision of a coverc{, Tax Agreement, that provision shall be replaced by the provisions of paragraph I (is it may be modified by pamgraph j) ro the extent provided in paragraph 4. ln other cases, paragraph I (as it may be modrfied by paragraph 3) shall supersede rhe provisions of the covered rax Ageemenr only to rhe exrenl that tiose provisions are incompatible with paragraph I (as it may be modifred by paragraph 3). Adicle 4 - Dual Reside Entities l. where by reason ofthe provisions ofa covered rax Agreement a person other than an individual is I r.eslgelt of_ mgre than one Contracting Jurisdiction, the competena autho.ities of lhe Cont-acting Jurisdictions shall eDdeavour to determine by muhral ageemenl the contracting Jurisdiction ofwhich suci person shall be deemed to be a residenl for the purposes ofthe Covered Tax igreement, having regard to its place of effective management, the place where it is incorpomted or otherwisi constituted and anj, other relevant factors. ln the absence of such agreement, such pe$on shall not be entitled to a.,y r;Ief or exemption from tax provided by the Covered Tax Agreemenl except to the extent and in such manner as may be agreed upotr by the competent authorities oftho Contracting Jurisdictions. 2. Paragraph I shall apply in place ofor in the absence ofprovisions ofa Covered Tax Ageement that provide rules for determining whether a persoD other than an individual shall be treated as a resident ofone ofthe contracting Ju.isdictions in cases in which lhar person would otherwise be heated as a resident of ftore than one Coobacting Jurisdiction. Paragaph I shall not apply, however, to provisions ofa Covered Tax Agrecmenl specifically ad&essing the residence of companies participating in dual-listed company arraogements, 3. A Pa(y may reserve lhe right: a) b) lbr the entirely ofthis Aaicle not to apply lo its Covered Tax Agreements; for the entirety ofthis A(icle not to apply to its Covercd T&\ Ag.reements that already add&ss cases where a person other than an individual is a resident of more than one CoDtracting Jurisdiction by requiring the competent authorities of the Contracting Jurisdictions to endeavour to reach mutual agreement on a single Contracting Jurisdiction ofresidence; c) for the entirety ofthis Anicle not to apply to its Covered Tax Agreements that already addr€ss cases where a person other than an individual is a resident of more than one Contracting Jurisdiction by denying lrcaty benefits without requiring the comp€tent authorities of the Contracting Jurisdictions lo endeavour lo reach mutual agrcemenl on a single Contracting Jurisdiction of rcsidence; d) for the entirety ofthis Article not to apply to_its Covered Tax Agreements that already address cases where a person other than an individual is a resident o-f more than one Contracting Jurisdictiotr by requiring lhe competent authorities oi the Contracting JurisdictioDs lo endeavour to reach mufual agreement on a single Contracting Jurisdiction oI residence, and thal set out the treatmeDt of that person undeithe Covered iax Agreement where such an agleement cannot be reachedi e) l) to replace the lasl sentence of paragr€ph I with rhe following texl for the pllq)oses of ils Covered Tax Agreements: .,ln the absence of such agreeme-nt, such person shall not be entitled to ary relief or €xemption from tax provided by tle Covered Tax ig.""rn"ot.,,; for lhe enlirety ofthis Article not to apply to its Covered Tax Agreernents with parties have mads the reservation described in subparagraph e). thal 4. Each Party that has not made a resefiation described in subparagraph a) of paragraph 3 shall notiry lhe Depositary of whether each of its Cover.d Tax Agrements co;hin; p.oririori J""?L"a io p*g"pi, 2 that is not subject to a reservation uDder subparaenphs b) thrcugh d.) of" pu.grupf, i, if.o, it uitiit" and J,aragaph number of each such provision. where att contracring iuriirJtions "na have made" such a nolification with respect to a provision of a Covered Tax Agreement, tiat provision shall be replaced by the provisions ol paragaph L In other cases, paragraph I shall ,rp"o"a" prwi.ioos ofthe Covered Tax Ageemenl only to the extent that those provisions are incompalible with paragraph t. t" Anicle 5 - Application of Meahods Ior Eliminatioa of Double Taxation l. j A Party may choose to apply either paragraphs 2 and (Option A), paragraphs 4 and 5 (Option B), or paragraphs 6 and 7 (Option C), or may choose to apply none ofthe Optioni. Where cach Contracting Jurisdiction to a Covered Tax Agreement chooses a different Optio; (or where one Contracting Jurisdiclion chooses to apply ao Option and the other chooses to apply none ofthe Options), the Opio; chosen by each Contracting Jurisdiction shall apply wilh respect to its own residents. Option A 2. Provisions of a Covered Tax Agreemenl that would otherwise exempt income derived or capital owned by a resident ofa contracting Jurisdiction from tax in that contracting Jurisdiction for the purpose of eliminating double taxation shalr Dot apply where the other contractlng Jurisdictioo appiies the provisions ofthe covered rax Agreement to exempt such income or capital from tax or to limit the rate at which such income or capilal may be taxed. In the latter case, the firslmentioned contracting Jurisdiction shall allow as a deduction from the tax o,, the incomo or capital ofthat resident 6n amount equal to the tax paid in that other Contracting Jurisdiction. Such deduction shall not. however, exceed that pirt of the tax, as computed before the deduction is giveo. which is attribulable ro such items of income oi capital which may b€ taxed in thar orher Contracnng Jurisdicrion. 3. Paragraph 2 shall apply lo a Covercd Tax Agreement that would otherwise require a Conhacting Jurisdiction to exempt income or capital described in that paragraph. Oplion B 4. Provisions ofa Covered Tax Agreement that would otherwise exempt income derived by a resident ofa contracting Jurisdiction from tax in thar confacting Jurisdiction for thi purpose ofeliminaiing double taxalion because such income is treat€d as a dividend by lhat Contracting Jurisdiction shall n;t apply wherc such income gives rise to a deduction for the purpose of determining the taxable profits of a rcsidedt of the other Contracting Jurisdiction under the laws of that other Contracting Jurisdiction. In such case, the first-mentioned Co[tracting Jurisdiction shall allow as a deduction from the tax on the income of that resident an aDount equal lo the income tax paid in that other Contracting Jurisdiction. Such deduclion shall not, howcver, exceed that part of the income ta\, as computed before the deduction is given, which is attnbutable to such income which may be taxed in thal other Contracting Jurisdiction. 5. Paragraph 4 shall appty to a Covered Tax Agreement that would otherwise require a Contmcting Jurisdiction to exempt income described in that paragraph. Option C 6. a) Where a resident ofa ConEactiDg Jurisdiction derives income or owns capital which may be taxed in the other Contracting Jurisdiction in accordance with the provisions ofa Covered Tax Agreement (except to lhe extent that these provisions allow taxation by that other Contracting Jurisdiciion solely because the income is also income derived by a resident of that other Co racting Jurisdiction), the fict-mentioned Contracting Jurisdiction shall allow: i) as a deduction from the tax on the income of that resident, an amount equal to th€ income tax paid in lhat other Contracting Judsdiction; ii) as a deduction from the tax on lhe capital ofthal resident, aD amount equal to the capital tax paid in thal olher Contracting JurisdictioD. Such deduction shall not, however, exceed that part oi the income tax or capital tax, as computed before the deduclion is given, which is attributable to the income or the capital which may be taxed in that other Contracting Jurisdiction. b) wlere in accordance with any provision of the Covered Tax Agreement income derived or capital owned by a resident of a Contracting Jurisdiction is exemPt from tax in that Contractin8 Jurisdiction, such Contracting Jurisdiction may neverlheless, in calculating the amount of tax on the remaining income or capital of such resident, take into account the exemPted income or capihl. 7. Paragraph 6 shall apply in Place of provisions of a Coveted Tax Agreemenl that, for purposes of eliminating rlouble taxation, require a Conhacting Jurisdiction to exempt from tax in that Contlacting Jurisdictio-n income derived or capital owned by a resident of that contractinS Jurisdictio! which, in accordance with the provisions of the covered Tax Agreement, may be taxed in the other contracting Jurisdiction. A Party that docs noi choose to apPly an Option under paragraph I may resorve the right for the entiretyofthisAfticlenottoapplywithrespecltooneormoreidentifiedCoveredTaxAgreements(or 8. v,/ilh respect to all of its Covered Tax Agreements). with respect to one or more 9. A Party tlat does not choose lo aPPly OPtion C may reserve the right, Agreements)' not to permit Tax ofits Covered ii*tii.i i-"'ro"a fu* ,qgreements (or *iih respect to all the other Contracting Jurisdiction(s) to aPPly OPtion C' 10. Each Party thal chooses to apply aD OPtion under paraglaph I shall nodry the Depositary of its choice ofOption. Such notification shall also include: 6 a) in the case ofa Party that choos€s lo apply Oplion A, the list of its Covered Tax Agreements which contain a prcvision described in paraFaph J, as well as the article and paragraph number ofeach such provision; b) in the case ofa Party that chooses to apply Option B, the list of its Covered Tax Agreements which cootain a provision d€scribed in paragraph 5, as well as the article aDd paragraph number ofeach such provision; c) in the case ofa Party that chooses to apply Option C,lhe list ofits Covered Tax Agreements which contain a provision described in paragmph ?, as well as the article and paraSraph number ofeach such provision. An Option shall apply with respect to a provision of a Covered Tax Agreement only where the Party that has chosen to apply that Option has made such a notification wilh respect to that provision. PART III. TREATYABUSE Afiicle 6 - Purpose of a Covered Tax Agreenrenl l. A Covered Tax Ageement shall be modified to include the following preamble text: "lntending to eliminate double taxation with respect to the taxes covered by this agreoment without creating oppo(unities for non-taxalion or reduced laxation through tax evasion or avoidance (including through treaty-shopping afiangements aimed at obtairing reliefs provided in this agreement for the indirecl b€nefit of residents of thkd jurisdictions),". 2. Th€ text described in paragraph I shall be included in a Covered Tax Agrcem.nt in place ofor in the absence of preamble language of the Covered Tax A$eement referring to an intent to eliminate double taxation, whetler or not thal la[guage also refers to lhe intent nol lo create opportunities for non-taxation or reduced taxation, 3. A Party may also choose to include the following preamble text with respect to its Covered Tax Agreements thal do nol conlain preamble language referring to a desire to develop an economic relationship or to enhance co-operation itr tax matlerc: "Desiring to further develop their economic relationship and to enhance their co-operation in tax 4. A Party may reserve the right for paragraph I not to apply to its Covered Tax Agreements that already contain preamble language describing the inlent of the Contracting Jurisdictions to elimidate double taxalion without creating opportunilies for non-taxation or reduced laxation, whether that language is limited to cases of tax evasion or avoidance (includiry tbrough treaty-shoppirB arangements aimed at oblaining reliefs provided in the Covered Tax Ageement for the indircct benefit of residents of third jurisdictions) or applies more broadly. 5. Each Pany shall notify the Depositary of whether each of its Covered Tax Agreements, other than those that are within the scope ofa reservation under paragaph 4, coolains preamble language described in paragraph 2, and if so, the text of the rclcvant preambular paragraph. Wherc all Contmcting Jurisdictions have mad€ such a notificition with respect to that preamble language, such preamble language shall be replaced by the text described in paragraph L In other cases, lhe text described in paragraph I shall be included in addition to the exisling preamblg language. 6. Each Party that chooses to apply paragraph 3 shall nodry the Depositary of its choice. Such notification shall also include the list ofits Covered Tax A$eements that do not alrcady contain preamble language referring lo a desire to develop an economic relationship or to enhance co-operation in tax matters. The texl described in paragraph 3 shall be included in a Covered Tax Agreement only where all Contracting Jurisdictions have chosen to apply thal paragraph and have made such a notificalion with respect to the Covered Tax Agreement. Adicle 7 - Prcvenlion of Treal! Abuse L Notwithstanding any provisions of a Covered Tax Agreemenl, a benefit under the Coveted Tax Agreement shall not be granted in respecl of an item of income or capital if it is reasonable 10 conclude, having regard to all relevant facts and circumstaflces, that obtaining that b€nefit was one of the principal purposes of any armngemenl or tmnsaction that resulted directly or indirectly in that bcnefit, unless it is eslablished that granting that benefit in these cicurnstances would be in accordance with the object and purpose of the relevant provisions ofthe Covered Tax Agreement. 2. Paragraph I shall apply in place ofor in the absence ofprovisions ofa Covered Tax Agr€€menl that deny all or part ofthe benefits that would olherwise be provided under lhe Covered Tax Agreemenl where the principal purpose or one of the priDcipal purposes of any arrangement or transaction, or of ar1y person concemed with an afiangement or Eansaction, was to obtain those benefits. 3. A Pa(y that has not made the reservation described in subparagaph a) of paragraph 15 may also choose lo apply paragraph 4 wilh respecl to its Covered Tax Agreements. 4. Where a benefit under a Covered Tax Agreement is denied to a person under provisions of the Covered T&\ ASreement (as it may be modified by this Convention) that deny all or part of the benefits that would otherwise be provided ulder the Cover€d Tax Agreement where the pincipal purpose or one of lhe principal puposes of any arrangement or transaction, or ofany percon concemed with an arrangement or transaction, was to obtain lhose benefits, the competent authority of the Contracting Jurisdiction that would otherwise have granted this benefit shall nevertheless treat that person as being entitled to this benefit, or to ditlereot benefits with rcspect to a specific item of income or capital, if such competenl aulhority, upon request fiom thal person and after considemtion of lhe relevant facts and circumstances, d€termines that such benefits would have been granled to that peNon in the abseDce ofthe fansaction or arrangement. The competent authority of lhe Contracting Jurisdiction to which a rcquest has been made under this paragmph by a resident of the other Contr'acting Jurisdiction shall consult with the competent authority ofthat other Contracting Jurisdiction beforc rejecting the request. 5. Paragraph 4 shall apply to provisions of a Covered Tax Agreement (as it may be modified by this Convention) that deny all or part ofthe benefits that would otherwise be provided under the Covered Tax Agreement where the principal pupose or one ofthe principal puq,oses of any amngement or transaction, or ofany person concemed wilh an arrangement or transaction, was to obtain those benefits. 6. A Party may also choose to apply the provisions contained in paragraphs 8 though 13 (hereinafter refefied to as the "Simplified Limitation on Benefits Provision") to its Covercd Tax Agieements by making the notification described in subparagraph c) of paragraph 17. The Sioplified Limitation on Benefits Provision shall apply with respect to a Covered Tax ASreement only where all Conhacting Jurisdictions have chosen to apply it. ?. In cases where some bul not all oflhe Contracting Jurisdictions to a Covered Tax Agreement choose to apply the Simplilied Limiration on Benefits Provision pusuant to paragraph 6, lheD, notwithstanding the provisions of that para$aph, thc Simplified Limitalion on Benefits Provision shall apply with tespect to the granting of benefits under the Covered Tax Agreement: a) by all ContractinS Jurisdictions, if all of the Contmcting Jurisdiclions that do not choose pursuant to pamgraph 6 to apply the Simplifi€d Limilation on Benefits Provision agrce to such application by choosing to apply this subparagraph and notifying the Depositary accordingly; b) only by the Contmcting Jurisdictions that choose to apply the Simplified Limitatior on Benefits Provision, if all of the Contracting JurisdictioDs that do not choos€ pursuant to paragraph 6 lo apply the Simplified Limitation on Benefits Provision agee to such aPplication by choosing to apply this subparagraph and notirying the Deposilary accordingly. Si pliled Linitation on Be elits Ptorkion 8. Except as otherwise provided in the Simplified Limitatiod on Benefits Provision, a residEnt ofa Contracting Jurisdiclion to a Covered Tax Agreemenl shall not be entitled to a benefit that would otherwise be accorded by lhe Covered Tax Agreement, other than a benefit under provisions of the Covered Tax Agreement: a) which determine lhe residence ofa person other than atr individual which is a resident ofmore than one Contracling Jurisdiction by reason of provisions ofthe Covered Tax Agreemenl that define a resident ofa Contracting Ju.isdictior\ b) which provide that a Contracting ,urisdiction will gmnt to an enterpdse of that Contmcting Jurisdiction a corresponding adjustment following an initial adjustment made by the other Conlacting Jurisdiciion, in accordance with lhe Covered Tax Agreement, to the amount oftax charged in the first-mentioned Contracting Judsdiction on the profils of an associated enlerprise; or c) which allow resider s of a Contracting Jurisdiction to requesl lhat the compelent authority of that Contracting Jurisdiclion consider cases of taxation Dot in accordance with the Covercd Tax Agreement, unless such resident is a "qualified person", as defined in paragraph 9 at the time that the benefit would be accorded. 9. A resident ofa Contracting Jurisdiction to a Covered Tax ASreement shall be a qualified person at a when a benefit would olherwise be accorded by the Covered Tax Agreement if, at that time, the time resident is: a) an individual; b) that Cooracting Jurisdiction, or a political subdivision or local authority thereof, or an agency or instrumentality of any such Contracting Jlrisdiction, political subdivision or local aulhority; o a company or other entity, if the principal class of its shares is regularly traded on one or more recognised stock exchanges; d) a pelson, other thao an individual, that: i) is a non-profit organisation of a t)?e that is agreed to by the Contracling Jurisdictions through an exchang€ ofdiplomatic notes; or ii) is an entity or arrangement established in thal Conhacting Jurisdiction that is treated as a sepamte percon under the taxation laws of that Contmcling Jurisdiction and: A) that is established and operaled exclusively or almost exclusively to admirister or provide retirement benefits and ancillary or incidental benefits to individuals and that is regulated as such by thal Contracting Jurisdiclion or one of its political subdivisions or local authorities; or B) that is established and opemted exclusively or almosl exclusively to invest firnds for the benefit ofentities or armngements refered to in subdivision A); l0 e) a pe$on other than an individual, if, on at least half th€ days of a twelve-month period that includes the time when the bencfit would otherwise be accorded, persons who arc rosidents of thal Contmcting Jurisdiction and that are entitled to benefits of the Covered Tax Agrcement under subparaSraphs a) to d) owr\ directly or indirectly, at least 50 per cent of the shares of the person. 10. a) A resident of a Cont-acting Jurisdiction lo a Covered Tax Agreement will be entitled to benefits of the Covered Tax Agreement with respecl to an item of income derived ftom the other Contracting Jurisdiction, regardless of whether the resident is a qualified p€rson, ifthe resident is engaged in the active conduct of a business in the first-mentioned Contracting Jurisdiction, and rh€ income derived from the other Contmcting Jurisdiction emanates from, or is incidental lo,lhat business. For purposes ofthe Simplified Limitation on Benefits Provision, the term "active conduct of a business" shall not include the following activities or any combination thereoi: i) operating as a holding company; ii) providing overall supervision or administmtion ofa group ofcompanies; iii) providinS group fiDancing (including cash pooling); or iv) making or managing investments, unless these activities are carried on by a bank, insurance company or registered secudties dealer in the ordinary coutse of its business as such. b) If a resident of a Contracting Jurisdiction to 3 Covered Ta-,( Agreement derives an item of income from a business activity conducted by that resident in the other Contmcting Jurisdiction, or derives an item of income arising in the oth€r Contracting Jurisdiction from a connected person, lhe conditions described in subparagraph a) shall be considered to be satisfied with respect to such item only iflhe business aclivity carried on by the resid€nt in lhe fiist-mentioned Contracting Jurisdiction to which the item is related is substantial in relation to the same activity or a complementary business activity carried on by the resident or such connccted person in the other Contracting Jurisdiction. Whether a business activiry is substantial for the puposes of this subpamgraph shall be determined based on all lhe facls and circumstances. c) For purposes of applying this paragraph, activities conducted by connected persons with respect to a resident of a Contracting Jurisdiction lo a Covered Tax Agreement shall be deemed to be conducted by such resident. I L A resident of a Conlmcting Jurisdiction to a Covercd Tax Agreement that is not a qualified person shall also be enlitled to a benefit lhat would otherwise be acconded by the Covered Tax Agreement wilh respect to an item of income if, on at least half of the days of any twelve_month period that includes the time when the t!€nefit would otherwise be accorded, pe$ons that are equivalent beneliciaries own, directly or indirectly, at least ?5 per cent ofthe beneficial interests ofth€ resident. 12. lfa resident ofa Contiacting Juisdiction lo a Covered Tax Agre€ment is oeither a qualified person pursuant to the provisions of paragraph 9, nor entitled to benefils under paragaph l0 or I l, the competent ;uthority of the other Contracting Jurisdiction may, nevertheless, granl lhe benefits of the Covered Tax Agrcement, or benefits with respect to a specific item of income, taking into account the object and prirpose of the Covered T x Agreement, bul only if such resident demonstrates to the satisfaction of such iompetent authority lhat neither its establishment, acquisilion or maintenance, nor the conduct of its ll operations, had as one of its principal pupos€s the obtaining of benefits under the Coveted Tax Agreement. Before eith€r ganting or denying a request made under this pamgmph by a resident of a Contmcting Juisdiction, the competent authority ofthe other Contracting Judsdiction to which the request has been made shall consult wjth ihe competent authority ofthe firslmentioned Contracting Jurisdiction. 13. For th€ purposes ofthe Simplified Limitation on Benefils Provision: a) the lerm "recognised stmk exchange" means: i) any stock exchange established and regulated as such under the laws of either Contracting Jurisdiction; and ii) b) any other stock exchange ageed upon by the competent authorities of the Contracting Jurisdicrions: the term "principal class ofshares" means the class or classes of shares ofa company which represents the majority ofthe aggregate vote and value ofthe company or the class or classes of beneficial interests of an entity which represents in the agg.egate a majority of the aggregate vote and value oflhe entity; c) the term "equivalent beneficiary" means any p€rson who would be entitled to benefits with respect to an item of income accorded by a Contracting Jurisdiction to a Covered Tax Agreement under the domestic law of that Contracting Jurisdictioq the Covered Tax Agreement or any other intemational instrument which are equivalent to, or morc favourable than, benefits lo be accorded to that item ofincome under the Covered Tax Agcement; for the purposes of determining whether a person is an equivalent befleficiary with respect to dividends, the person shall be deemed to hold the same capital of the company paying the dividends as such capital the company claiming the benefit with respect to the dividends holds; d) with respect to entities that are not companies, the term "shares" means interests that are comparable to shares; e) two persons shall be "connected persons" if one owrs, directly or indir€ctly, at least 50 per cent of the bereficial interest in the other (or, in lhe case ofa company, at least 50 per cert ofihe aggegate vote and value ofthe company's shares) or another person owns, directly or indirectly, at least 50 per cent ofthe beneficial interest (or, in the case of a company, at least 50 per cent of the aggregate vote and value ofthe company's sharcs) in each person; in any case, a person shall be connected to another if, based on all the relevant facts and circumstances, one has control ofthe olher or both are under the control of the same person or persons. 14. The Simplified Limilation on Benefits Provision shall apply in place of or in the absence of provisions of a Covered Tax Agreement that would limit the b€nefits ofthe Covered Tax Ageement (or that would limit benefits other than a benefit under the provisions ofth€ Covered Tax A$eem€nt relating to residenc€, associated ent€rpdses or nondiscrimination or a benefit that is not restdcted solely to residents of a Contracting Jurisdiction) only to a resident that qualifies for such beneflts by meeting one or more categorical tests. 15. A Party may reserve fie ight: l2 a) for paragraph 1 nol to apply to ils Covered Tax Agreemetrts on the basis that it intends to adopt a combination of a detailed limitation on benefits provision and either rules to address conduit financing structwes or a principal purpose test, thereby m€eting the minimum standard for preventjng treaty abuse under the OECD/G2o BEPS package; in such cases, the Contracling Jurisdictions shall endeavour to reach a mutually satisfactory solution which meets the minimum standard: b) for paragraph I (and paragraph 4, in the case of a Party that has chosen to apply that paragraph) not to apply to its Covered Tax Agreements that already contain provisions that deny all of the benefits that would otherwise be provided under lle Covered Tax Agreement where the principal pupose or one of the principal puposes of any arang€ment or transaction, or of any person colcemed witl an arrangement or transaction, was to obtain those benefits; c) for the Simplified Limilalion on Benefits Provision not to apply to its Covered Tax Agreements that aheady contain the provisions described in patagraph 14. 16. Except where the Simplified Limitation on Benefits Provision applies with respect lo the ganting of benefits under a Covered Tax Agreement by one or more Parties pursuant to paragmph 7, a Parry that chooses pusuant to paragraph 6 to apply the Simplitied Limitation on Benefits Provision may reserve the right for the enlirety oflhis Article not to apply with respect to its Covered Tax Agreements for which one or more of the other Conlracting Jurisdictions has not chosen to apply the Simplified Limitation on Benefits Provision. In such cases, the Contracting Jurisdictions shall endeavour to reach a mutually satisfactory solution whiirh mech the minimum standard for prevelting treaty abuse und€r the OECD/G2o BEPS package. 1'7- a) Each Party that has not made the reservation described in subparagraph a) of paragraph 15 shall notifu the Depositary ofwhether eacb ofits Covered Ta,( A$eements that is not subject to a rcservation described in subparagraPh b) of paragraph 15 contains a provision described in paragraph 2, and if so, lhe article and para$aph number of €ach such provision Where all Contraciing Jurisdictions have made such a notification with respect to a Provision of a Covered Tax Agreement, that provision shall be replaced by the provisions of paragaph I (and where applicable, paragraPh 4). ln olher €ascs, paragraph (and where applicable, paragraph 4) shall supersede ihe provisions ofthe Covered Ta.{ AgJeement only to lhe extent ihat thoie prouisions are incompatible with paragraph I (and where apPlicable, pamgmph 4) A Party m;king a fiotification under this subparagraph may also include a statement that while such Party accepts the application of paragaph alone as an interim measurc, it intends where possible 1o adopt a limitation on benefits plovision, in addition to or in replacement of I I paragraph J, through bilateral negotiation. b) Each Party that chooses to apply paragraph 4 shall notiry the Depositary of its choice' Paragraph 4 shall apPly to a Covercd Tax Agreemeot only where all Contracting Jurisdictions have made such a notification, c) Each Party that chooses to apply the Simplified Limitation on Benefits Provision pursuant to paragraptr 6 shall notiry the Depositary of its choice. Unless such Pa(y has made the iesewation described in subparagaph c) of paragraph 15, such notification shall also iDclude the list of its Covered Tax Agreements which contain a provision described in paragraph 14, as well as the article and paragraph number ofeach such provision' il d) e) Each Partv that does not choose to apply the Simplified Limitation on Benefits Provislon ti o",u*uol e. but chooses torpply €ither subparagraph a) or b) ofparagraph 7 shall of is choice of subparag&Ph Unless such Party has made the l"tln, include reservatron descnbed'rn subparagraph cl of paragraph 15' such notification shall also paragraph 14' provision in described which a contain the list of its Covored Tax Agreements prcvision' such as well as the article and paragraph number ofeach .,i.r-t ,t. b*it,i"t, with where alt Contracting Jurisdictions have made a nolification under subparagaph c) or d) resoect to a orovisioi of a Covered Tax Ageement, that provision shall be replaced by lhe on li.l"iir"a r-].ir"i,- on Benefits Provisroln. h other cases, the Simplified Limitation to the Agreement only gen!fits prorision snatt supersede lhe provisions of the Covered Tax rtut tto." provisions are incompatible with the SimPlified Lirilation ort Benefits "*t"nt Provision. A icle E - Dividend Trsnsfet Tronsactions which is a Provisions of a Covered Tax Agreemenl that exempt dividends Paid by a company be taxed .i.ia"niof u conructirg Jurisdiction ftom tax or that limit the rate at which such dividends may the other of is a resident vr'hich is a company rr"r-J"J it ,ft. bene"ficial owner or the recipient the capital' of amount "i than a certain mote 6""uJrelr"rdi.ti;, una *li.tt o*nt, holds ot controls ,oiiog po*"., voting rights or similar ownership intercsts of the company paying the inly iithe orirerihip conditions described in those provisions are m€t throughout a iiriiiilal, rilrr L .fr""i"i"1f "ppr"yi""l,.ries the dav of thi pavmenr ofrhe drvidends ([or.the Purpose of comPuling that 3;;;;;;";;J if"l from 6 corpomte n.r,od. n'o accounl shatl be laken of changes of o*nershrp lhal would direclly result ,; m.rger or di,rsiui reortsanisarion of the companv thar holds rhe shars or thar ;;;;;t;;,;:h " pays the dividends). in plare ofor in th€ absencc ofa The minimum holding period pmvided in paragraph I shall apPly ;iiim;;holJing period in irovisions of a Covered Tax Agreement described in paragraPh l ' 2. 3. A Party may reserv€ the righti a) b) for the entirety oflhis Article not to apply to its Covered Tax A8'ecments; for the entirety of this Article not to apply to its Covered Tax ASreements the provisions described in Paragraph I already include: to the extent that i) a minimum holding P€riod; ii) a minimum holding period shoner than a 365 day period; or iii) a minimum holding period longer than a 365 day period a) of paragraPh 3 shall noti8 Each Party ihat has not made a reservation described in subpamSraph a provision described in paragraph the Deiositarv oiwhether each of iis Covered Tax Agreements contains paragraph 3' ard if so' the article end b) of reseruairon aesc;ued in subparagraph i'irr" ir a provision ofa Covered " to u'ith respect apply nu-u'". of""ch such provision. ParagBPh_l sh;I with respect to that a notification such r*iiaictions have made 4. tl,ii..ii" .r-"*in", ;;,. "ii i.o*"ing ilruil;;;ly provision. l-1 Atticle 9 - Ctpitut Gains ftom Alienatio of Shares ot Interests of Entities Derivirtg their lalue Principally ftorn Ifi no|able Propert! l. Provisions of a Covered Tax Agreement providing that gains derived by a resident of a Contracting Judsdiction from the alienation of shares or other rights ol participation in an entity rnay be taxed in the other Contracting Jurisdiction provided that lhese shares or rights derived more ihan a certain part of their value fiom immovable property (real property) siluated in that other Contracting Jurisdiction (or provided that more than a sertain part of the property of the entity consists of such immovable property (real property)): a) shall apply iftbe relevant value thneshold is met at any time during the 365 days preceding the alienation; and b) shall apply to shares or comparable interests, such as interests in a partneNhip or trust (to the extent that such shares or interests are not already covered) in addition to any shares or rights already cov€red by the Provisions. 2. The period provided in subparagraph a) of paragraph I shall apply in place ofor in the absence ofa 3. 4. A Party may also choose to apply paragaph 4 with respect to its Covered Tax Agreemerts- time period for determining whether the relevant value thrcshold in Provisions of a Cove.ed Tax Agreemenl described in paragraph I was met. For purposes ofa Covered Ta.\ Ageement, gains derived by a resident ofa Contracting Jurisdiction from the alienation of shares or comparablE interests, such as intercsts in a partnership or trust, may be taxed in the other Contracting Jurisdiction if, at any time during the 365 days preceding the alienation, these shares or comparable interests derived more than 50 per cent of their value directly or indirectly from immovable property (real property) situated in that other Contracting Jurisdiction. 5. Paragraph 4 shall apply in place ofor in the absence of provisions ofa Covered Tax A$eement providing that gains derived by a resideo! of a Contracting Jurisdiction from the alienation of shares or other rights of participarion in an entity may be taxed in the other Contracting Jurisdiction provided that these shares or righls derived more than a cenain pari ol their value from irDmovable property (real property) situated in that other Contracting Jurisdiction, or provided that more than a certain part of the property ofthe entity consists ofsuch irnmovable property (real property). 6. A Party may reserve the right: a) b) c) for paragiaph I not to apply to its Covered Tax Agr€€ments; d) for subparagraph a) of paragraph I rot lo apply to its Covered Tax Ageements that already contain a provision ofthe q/pe described in paragraph t that ircludes a period for determining for subpamgraph a) ofparagmPh I not to aPply to its Covered Tax Agreements; for subparagraph b) ofparagraph I not to apply to its Covered Tax Agreements; whether the relevaflt value threshold was met; l5 e) for subparagraph b) of paragraph I not lo apply lo ils Covered Tax Agreements that alrcady contain a provision of the t,?e described in paragraph 1 that applies to the alienation of inter€sts other than shares: 0 for paragraph 4 not to apply to its Covered Tax Agreements that already contain the provisions described in paragraph 5. 7. Each Party that has not made the reservation described in subparagraph a) ofparagraph 6 shall noti$ the Depositary ofwhether each of ils Covered Tax Agreements contains a provision described in paragaph l, and ifso, the adcle and paragraph number ofeach such provision. Paragraph I shall apply with respect to a provision of a Covered Tax Agreement ooly where all Contracting Judsdictions have made a notification with respect to that provision. 8. Each Party that chooses to apply paragBph 4 shall notiiy the Depositary of its choice. Paragraph 4 shall apply to a Covered Tax Agreement only where all Contsactitrg Judsdiclions have made such a notification. ln such case, paragraph I shall not apply with resp€ct to that Covered Tax Agreement. In the case ofa Party that has not made the reservation described in subparagmph 0 ofparagraph 6 and has made the reservation described in subparag.raph a) ofpamgraph 6, such notification shall also include the lisl of its Covered Tax Agreements which contain a provisioo described in paragmph 5, as well as the a(icle and paragaph number of each such provision. Where all CoDtracting Jurisdictions have made a notificatiotr with respecl to a provision of a Covered Tax Agreement under this paragraph or paragraph 7, that provision shall be replaced by the provisions of paragraph 4. In other cases, paragraph 4 shall supersede the provisions of the Covered Tax Agreement only lo the extent thal those provisions are incompatible with paragaph 4. Article I0 - A iabuse Rule fot Perrnsnent Establishments SituaAd in Third lurisdktioas l. Where: a) an enterprise of a Contracling Jurisdiction !o a Covered Tax Agreement derives income from the other Contracting Jurisdiction and the firsl-mentioned ContractinS Jurisdiction treats such income as attributable to a permanent establishment of the enterprise situated in a third jurisdiction; and b) the profits attribulable to that permanent establishment are exempt from tax in the lirstmentioned Contracling Jufl sdicuon. the benefits of the Covered Tax Agreemeot shall not apply to any item ofincome olr which the tax in the third jurisdiction is less than 60 per cent of the tax that would be imposed in the first-mentioned Contracting Jurisdiction on that item of income if that permanent establishment were situated in the firstmenlioned ContractinS Jurisdiction. [n such a case. any income lo which the provisions ofthis paraS.raph apply shall remain taxable according to the domestic law of the other Contracting Jurisdiction, notwithstanding any other provisioDs ofthe Covered Tax Agreemeot. 2. Paragraph I shall not apply ifthE income derived ftom the other Contracting Jurisdiction described in paragraph I is derived in connection with or is incid€ntal to the active conduct ofa business carried on through the perman€nt establishment (other lhan the business of making, managing ol simply holding iovestmeots for th€ enterprise's owD accorut, unless th€se activilies are bahling, insurance or securlties activities carried on by a bank, insuranc€ enterprise or registered securities dealer, respectively). 16 3. If benefits under a Covered Tax AgrEemenl are denied pusuant to paragraph I wilh rcspect to an item of income derived by a resident of a Contracling Jurisdiction, the competent authority of the other ir Contracting Jurisdiction may, nevenheless, Slant these benefils wilh respect to that item of income granting resident, authority delermines that response to a request by such such competent such benefits is jlstifred in light ofthe reasons such residenl did not satisry the requircmeDts of paraSmphs I and 2. The competent authority of the Contracting Jurisdiction to which s requesl has b€€n made under the preceding sentence by a residenl of the other Contracting Jurisdiction shall consult with lhe competent authority of that other Contracting Jurisdiction before either granting or denying the request. it 4. Paragnphs I through 3 shall apply in place of or in the absence of provisions of a Covered Tax Agreement that deny or limit benefits that would otherwise be Eanted to an enterprise of a Contracting Jurisdiction which derives income from the other Contracting Jurisdiction that is attributable to a permanent establishment ofthe enterprise situated in a thirdjurisdiction. 5. A Party may reserve the right: a) b) for the entirery ofthis Anicle nol to apply to its Covered Tax Agreements; c) for this Anicle to apply only !o its Covered Tax Agreements that alrcady contain the for the entirety ofthis Afticle not to apply to its Covered Tax Agreements that already contain the provisions described in paragraph 4; provisions described in paragraph 4. 6. Each Paty that has not made the reservalion described in subpaEgmph a) or b) of paragraph 5 shall notify the Depositary of whether each of ils Covered Tax Agreem€nts contains a provision described in pamgraph 4, and if so, the article and paraS:mph number of each such provision. Where all Conracting Jurisdictions have made such a notification with resp€ct to a provision ota Covered T&\ ASrcemeut, that provision shall be replaced by the provisions of paragraphs through 3. In other cases, paragraphs I lhrough 3 shall supersede the provisions of the Covered Tax ASreement only to the extent thal thos€ provisions are incompalible with those paraSraphs. I Article ll - Applicqtion ofTLr Agrce enasao Restict a Pony's RighttoTo.riaOw Reside ts l. A Covered Tax Agreement shall not affect the taxation by a Conlracting Jurisdiction of ils residents, except with rcspect to the benefits granted under provisions ofthe Covered T&'( Ageement: a) which require tha( Contracting Jurisdiction to Srant to an enterprise of lhat Contracting Jurisdiction a corrolative or corresponding adjustment following an idtial adjustment mad€ by the other Contracling Jurisdiction, in accordance with the Covered Tax Agreement, to the amouDt of tax charged in the first-mentioned Contmcting JurisdictioD on the plofits of a permanent establishment ofthe enterprise orthe profits of an associated enterprise; b) which may affecl how that Conlracting Jurisdiction taxes an individual who is a resident of that Contracling Jurisdiction if that individual derives income in resPect of services ,endercd to the other Contracting Jurisdiction or a political subdivision or local authority or other comparable body thereof; c) which may affect how that Contmcting Judsdiction taxes an individual who is a lesident of that Contracting Jurisdiction ifthat iodividual is also a student, business aPPrentice or trainee, t7 or a teacher, professor, lectur€r, instruclor, researcher or research scholar who meets the conditions ofthe Covered Tax Agreement; d) which r€quirc that Conhacting Jurisdiclion to provide a tax credit or tax exemptiotr to residents ofthal Contracting Jurisdiction with respect to the income lhat the other Contracting Jurisdiction may tax in accordance with lhe Covered Tax Agreern€[t (i[cluding profits that are attributable to a permanent establishment situated in that other Contracling Jurisdiction iD accordance with the Covered Tax Agreemeot); e) which protect residents ofthat Cont?cling Juisdiction against certain discriminatory taxation practices by that Contracting Jwisdiction; f) which allow residents of that Contmcting Jurisdiction to request tbat the competent authority ofthat or either Contracting Jurisdiclion consider cases oftaxation not in accordance with the Covered Ta.,( Agreement; g) which may affect how that Contracling Jurisdiction tar(es an individual who is a resident of that Contracting JurisdiclioD when that individual is a member of a diplomatic missiorl govemment mission or consular post of the other Contracting Jurisdiction; h) which provide that p€nsions or other payments made under lhe social secudly legislation ol the other ContractinB Jurisdiction shall be trxable only in thal other Contracting Jurisdiction; i) which provide that pcnsions aDd similar payments, annuities, alimony payments or other mainlenance payments arising in ihe olher Contracting Jurisdiction shall be taxable only in that other Contracting Jurisdiction; or j) which otherwise expressly limit a Contracting Jurisdiction's right to tax its own residents or provide expressly thal the Contracting Jurisdiction in which an item ofincome aris€s has the exclusive right to tax that item ofincome. 2. Paragraph I shall apply in place ofor in th€ absence ofprovis,ons ofa Covered Tax Agreement stating that the Covered Tax Agreement would not affect the taxation by a Cont acting Jurisdiction ofits 3. A Party may reserve the riglt: a) for the entirety ofthis Article not to apply to its Covered Tax Agreements; b) for the entirery ofthis Article not to apply to its Covered Tax Agreements that already contain the provisions described in paragraph 2. 4. Each Party that has not made the reservation described in subparagraph a) or b) of para$aph 3 shall notiff the Deposilary of whe(her each of its Covered Tax Agreements contains a provision described i! paragraph 2, and if so, the article and paragaph number of each such Provision. lvhere all ContBcting Jurisdictions have made such a notilication with tespecl to a provision of a Cov€red Tax Ageornent, that provision shall be r€placed by the provisions ofparagraph l. In othor cases, paragaph I shall supersede the provisions of the Covered Tax ASreement or y lo lhe extent thal those provisions are incompatible with para$aph l. ts ,q,"oronn.ro.pr^rnP$[Yrrnr.rrrrr*srnru" Arlicle 12 - Anificial Atoidance of Perna ent Establkhrnenl Stalus lhrotgh Co,nmissiondoire Arralgefi ents ond Sirnilat Suategies l. Notwithstanding the provisions of a Covered Tax Agreement that define lhe tenn ..permanent establishmenC', but subject to paragraph 2, where a person is acting in a ContractiDg Jurisdiction lo a Covered Tax Agrcement on bchalf of an enterprise and, in doing so, habitually conciudes contracts, or habitually plays the principal role leading to the conclusion oi conracb thai are routinely concluded without material modification by the enterprise, and these contracts are: a) b) c) in the name ofthe enterprise; or fbr the transfer of the ownership of, or for the ganling of the right to use, prop€rty owned by that enterprise or that the enterprise has the right to use; or for the provision ofservices by that enterprise, that enlerprise shall be deemed to have a p€rmanent establishmenl in that Conlracting JurisdictioD in respect ofaDy activities which that person undertakes for the enterprise unless these activities, ifthey wete exercised by the entetprise through a fixed place ofbusiness ofthat enterprise situated in that Contracting Juisdiction, would nol cause that fixed place of business to be deemed to constihtte a permanent establishment under the definition ofpermanent establishmenr included in the Covered Tax Agreement (as it may be modified by this Conventiotr). 2. Paragraph I shall not apply where the person acting in a Contracting Jurisdiction to a Covered Tax Ageement on behalf of an enterprise ofthe other Contracting Jurisdiction carries on busiDess in the fiNF mentioned Contracting Jurisdiction as an independelt agent and acts for the enterprise in lhe ordinary course ofthat business. Where, however, a person acts exclusively or almost exclusively on behalfofone or more enterprises to which it is closely related, thal person shall nol be considered to b€ an inder,endent agent within the meaning ofthis paragraph with respe€t to any such ent€rprise. 3. a) Paragraph I shall apply iD place ofprovisions of a Covered Tax Agreemenl that describe the conditions under which an enterprise shall be de€&ed to have a permanent establishment in a Contracting Jurisdiction (or a pcrson shall be deemed to be a p€rmanent establishment in a Contracting JurisdictioD) in respect of an activity which a percon other thaD aD agent of an independent status undertakes for the enterprise, but only to the extent that such provisions address the situation ill which such person has, alld habitually exercises, in that Contracting Jurisdiction an authority to conclude contracts in lhe name ofthe enterprise. b) Paragraph 2 shall apply io place ofprovisions ofa Covered Tax Agreement that provide that an enr€rprise shall not be deemed to have a permanent establishment in a Contracting Jurisdiction in respect of an activity which an agent of aD independent status undertakes for the enterprise. 4. A Party may reserve the right for the entirety oI this Article not to apply to its Covercd Tax Agreements. 5. Each Party that has nol made a reservation described in paragraph 4 shall notiry the Depositary of whether each of its Covered Tax Agreemcnts contains a provision described in subparagraph a) of t9 paragraph 3, as well as the article and pardgraph number of each such provision. Paragraph I shall apply with respcct to a provision of a Cover€d Tax Agreement only where all Contracting Jurisdictions have made a Dotification with respect lo that provision. 6- Each Party that has not made a reservation described in paragmph 4 shall notiry the Depositary of whelher each of its Cover€d Tax Agreements contains a provision describcd in subparagraph b) of para$aph 3, as well as lhe article and paragraph number of each such provision. Paragraph 2 shall apply with respect to a provision of a Covered Tax Ageement only where all Contracting Jurisdiclions have rnade such a notification with respect ro that provrsion. Afiicle 13 - Arliftcial Ayoidance of Per anent Esublishnenl Stalut through ,he Specific Actit iO Exanptions l. A Party may choose to apply pamgraph 2 (Option A) or paragmph 3 (Option B) or to apply neithcr Option. Opaiod A 2. Notwithstanding the provisions of a Covered Tax Agreement that define the term "permaDeit establishment", the term "permanent establishmenl" shall be deemed not to include: a) the activities specifically listed in lhe Covercd Tax Agreement Grior to modification by this Convention) as activilies deemed not lo constitute a p€rmanent establishment, whether or not that exception from permanent establishmenl slatus is contingent oo the activity being ol a preparatory or auxiliary character; b) the maintenance of a tl(ed place of business solely for the purpos€ of carrying on, for the enlerpnse, any activity not described in subparagraph a); c) the maintenance ot a fixed place of business solely for any combination of activities mentioned in subpamgraphs a) and b), provided that such activity or, in the case of subparagraph c), the overall activity of the fixed plaac of business, is of a preparatory or auxiliary chamcter. Option B 3. Notwithslanding the provisions of a Covered Tax ASreemenl thal define the term "permanent establishment", the term "perrnanent establishment" shall be deemed not to include: a) the activities specifically listed in the Covered Tax Agreement (prior to modification by this Convention) as activities deemed nol to constitute a p€rmanent establishment, whether or not that exception from permanent establishment status is contingent on the activity being of a preparatory or atldliary character, except to the exteot that the relevaDt provision of the Covered Tax Agrcement provides explicitly that a specific activity shall be deemed Dot to constitute a p€rmanent establishment provided that the activity is ofa preparatory or auxiliary chamcter; 20 b) the maintellallce of a fixed place of business solely for the purpose of carrying on, for th€ enterprise, any activity not described in subparagraph a), provided that this activity is of a preparalory or auxiliary character; c) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs a) and b), provided that the overall activity ofthe fixed plac€ of business resulting from this combination is ofa preparatory or auxiliary chamcter- 4. A provision of a Covered Tax Agreemenl (as it may be modified by paragraph 2 or 3) (hat lists specific activities deemed not to constirute a pe[nanent establishment shall not apply to a fixed place of business that is used or maintained by an enterprise ifthe same enterprise or a closely related enterprise carries on business activities at the same place or at another place in the same Contracting Jurisdiction and: a) that place or other place constitules a permanent establishment for the enterprise or the closely related enterprise under the provisions of a Covered Tax Agreement defining a perrnanent €stablishJnent; or b) the overall activity resulting from the combination of the activities carried on by the two enterprises at the same place, or by the same enterprise or closely related enterprises at the two places, is not ofa preparatory or auxiliary character, provided that the business activities carried on by the two enterprises al the same place, or by the same enterprise or closely related enterprises at the two places, constilute complemeDtary functions that are parl ofa cohesive business opemtion, 5. u) Paragraph 2 or 3 shall apply in place ofthe relevant parts oi provisions ofa Cov€rEd Tax Agreement that list specific activities that are d€emed not to constitute a permanent establishmeot even ifthe activity is carried on throuSh a fixed place ofbusiness (or provisions ofa Cover€d Tax Agreem€nt that operate in a comparable manner). b) 6. Paragraph 4 shall apply to provisions ofa Cover€d Tax Ageement (as they rnay be modified by paragraph 2 or 3) that list specific activities that arc deemed not to constitute a perrranent establishment €ven if the activity is carried on through a fixed placo ofbusiness (or provisions ofa Covered Tax Agreement that operate in a comparable manner). A Party may reserve the right: a) for the entirety ofthis Article not to apply to its Covered Tax AgreemeDts; b) for pangraph 2 not lo apply to it-s Covered Tax Agreements that explicitly slate that a list of sp€cific activities shall b€ doemed not to constitute a permanent establishmcnt only if each of the aclivities is ofa preparatory or auxiliary character; c) for paragraph 4 not to apply to ils Covered Tax Agreemenls. 7. Each Party that chooses to apply an Oplion uoder pamgmph I shall notiry the Depositary of its choice ofoption. Such notification shall also include the list ofits Covered Tax Agreements which contain a provision described in subparagraph a) of paragraph 5, as well as the article aDd paragmph number of each such Fovision. An Option shall apply with respect to a prcvision ofa Covered Tax Agreement only where all Contracting Jurisdictions have choseD to apply the same Option and have made such a notification with r*pect to that provision. 2t 8. Each Party that has oot made a reseryalion described in subparagraph a) or c) of paragraph 6 and does not choose to apply an Option under paragraph I shall notiry the Depositary ofwhether each of its Cov€red Tax Agreements contaios a provision described in subparagraph b) of paragaph 5, as well as the anicle and paragEph number ofeach such provision. Paragraph 4 shall apply with respect to a provision of a Covered Tax Agreement only where all Conlracting Jurisdictions have made a notification with respect 1o thal provision underthis paragraph or paragraph 7. Anicle 14 - Spliti|g-up ofcontracB l. For the sole purpose of determining whether the period (or pcriods) refer€d to in a provision of a Covered Ta,\ Agreement that slipulates a period (or p€riods) of time after which s!,ecific Fojecls or activities shall constitute a pemanent establishment has been exceeded: a) where an enterprise of a Contracting Jurisdiction caries on activities in the other Co racting Jurisdiction at a place that constitutes a building site, construction project, installotion project or olher specific project id€ntified in the relevanl provisioD oflhe Covered T&\ Agreement, or carries on supervisory or consultancy activities in connection with such a place, in the case of a provision ofa Covered Tax Ageemenl that refers to such activities, and these activities are caried on during one or more periods of time that, in the aggrcgate, exceed 30 days without exceeding the period or periods referred to in the relevant provision of lhe Covered Tax Ageement; and b) where connected activities arc carried on in thal olher Contracting Jurisdiclion at (or, where the relevant provision of the Covered Ta,\ Agreement applies to supervisory or coosultancy activities, in connection with) the same building site, construction or iistallation project, or other place identified in the rclevanl provision ofthe Covered Tax Agreement during differcnt periods of time, each exceeding 30 days, by one or more enterprises closely relat€d to the fi rst-mentioned enterprise, these different periods of time shall be added to the aggreSate period of tim€ during which the fiIstmentioned cnterprise has carned on activities al that building sile, coDstruclion or inslallation project, or other place idenlified in th€ relevant provision ofthe Covered Tax Agaeement. 2. Paragaph I shall apply in place ofor in the absence of provisions of a Covered Tax Ageement to 3. A Party may reserve the right: the extent that such provisiors address the division of contracts into multipl€ parts to avoid the application ofa time period or periods in relation to the exislence of a p€rmanent eslablishment for sp€cific Projecb or activities described in paragraph l. a) b) for the entirety of this Anicle Dot to aPPly to its Covered Ta,x Agleements; for the entirety of this Anicle not to apply with resp€ct to provisions of its Covered Tax Agreements retating to the exploration for or exploitation ofnatural resources' 4. Each Party lhat has not made a reservation described in subparagraPh a) ofparagraPh 3 shall notiry paragmph the Depositary oiwhether each ofits Covered Tax Agrcements contains a provisiondescribed in 2 that is not subject to a reservation under subparagaph b) of paragBph 3, aod if so, the article and Daraqraoh numb;r of each such provision. Where all Contracling Jurisdictions have made such a notiircaiion with respect to a prorision of a Covered Tax Agrcement, that provision shall be replaced by 72 lhe provisions of paragraph I to the extenl provided in paragraph 2- In other cases, palagmph I shall supersede the provisions of the Covered Tax Ageem€nt only to the extent that those pro!,rsions are incompatible with paragraph L Adicle I 5 - Delinition of a Perrol Closely Related to ad Enterytise l. For the purposes of the provisioDs of a Covered Tax Agreement that are modified by paragraph 2 of Article l2 (Artificial Avoidance of Permanenl Establishment Status through Commissionnaire Arrangements and Similar Strategies), paraSraph 4 of Article 13 (Anificial Avoidance of Perrnarcrlt Establishmeot Status through the Specific Aclivity Exemptions). or paragraph I ofAaicle 14 (Splitting-up of Contracts), a persoo is closely related lo an enterprise if, based on all the relevant facts and circumstances, one has control ofthe other or bolh are under the control ofthe same persons or enlerprises. In any case, a persofl shall be considered to be clos€ly related to an enterprise ifone possesses directly or indirectly more than 50 per cenl ofthe beneficial inlercst in the other (or, in the case of a company, morc than 50 per cent of the aggegate vote and value oflhe company's shares or ofthe beneficial equity interest in the company) or ifanother person possesses directly or indirectly more than 50 per cent ofthe beneficial interest (or, in the case of a company, ftore than 50 per cenl of lhe aggregate vote and value of the company's shares or olthe beneficial equity interest in lhe company) in the person and the enterprise 2. A Party that has made thc reservations described in paragraph 4 ofArticle 12 (Artificial Avoidance of Permanent Establishment Slatus through CommissiorBaire AraDgements and Similar Strategies), subparagraph a) orc) ofparagraph 6 ofAnicle l3 (A(ificial Avoidance ofPermanenl Eslablishment Status through the Specific Activity Exemptions), and subparagraph a) of paragraph 3 ofArticle 14 (Splitting-up of Conlracts) may reserve the right for ihe erltirety of this Article not to apply to the Covered Tax Ageemenls to which those reservations apply. 23 rurrourc JITXH nrsor.^or Article 16 - Mutual Agreefienl Procedure 1. Where a person considers lhat the actions of one or both of the ContactiDg Jurisdictions result or will result for that person iD laxalion nol in accordance with the provisions ofthe Cove.ed Tax Agreement, that person may, ifiespective of the remedies provided by the domeslic law of lhose ContractinS Junsdrctions, present the case to the competenl authority of either Contracting Jurisdiction. The case must be presented within three years from the firsl nolification of the action resulting in taxation not in accordance with the provisions ofthe Covered Tax Agreement. 2. The competent authority shallendeavour, if the objection appears to it to bejustified and if it is not itself able lo arrive at a satisfactory solution, to resolve lhe case by mutual agreement with the competent authority of the other Confacting Jurisdiction, with a view to the avoidance of taxation which is not in accordance with the Covered Tax Agreement- Any agreemenl reached shall be implemented notwithstandin8 any time limits in the dom€stic law oilhe Contracting Jurisdiclions. 3. The competent authorities of the Cootsacting Jurisdictions shall endeavour to resolve by mutual agrceme[t any difliculties or doubts arising as to the interpretation or aPPlication of the Covered Tax Agreement. They may also consult together for the elimination ofdouble taxation in cases not provided for iD lhe Covered Tax Agreement. 4. a) i) The first sentence of paragmph I shall apply in place ofor in the absence ofprovisions of a Covered Tax Agreement (or parts thereo0 that provide that where a persoD considers thal the actions of one or both of the Cont-acting Jurisdiction result or will result for that person in taxation not in accordaDce with the provisions of the Covered Tax Agreemenl, lhat pcrson rnay, inespectiv€ ofthe remedies provided by the domestic law of those Contracting Jurisdiclions, FeseDt the case to the comPelent authority of the Contmcling Jurisdiction of which that PeNon is a resident including provisions under which, if the case presented by that p€Ison comes under the provisions of a Covered Tax A$eement relating to non-discriminalion based on nationality, the case may be preseoled to the competent authority of the Conlracting Jurisdiction of which that person is a natioDal. ii) The second scntence ofpal'agraph I shall aPPly i! place ofprovisions ofa Covered Tax Agreement that provide that a case referred to in the first sentence of paEgraph I must be presented within a specific time period that is shorter than tlree years from the first notification oflhe action resuhing in taxation not in accordance with the provisions of the Covered Tax Agreement, or in the absence of a provision of a Covered Tax Agreement describing the time period within which such a case must be presented b) i) The first sentence of pamgraph 2 shall aPply i, the absence of provisions of a Cover€d Tax Agreement that provide that the competent aulhority that is prcsented with the c6se by the person refened to in paragraph I shall endeavour, ifthe objection appears to it to be justified and if it is not ilself able io arrive at a satisfactory solution, to resolve the case by mulual agreement with the competent authority of the other Contmcting Jurisdiction, with a view to the avoidance of taxation which is not in accordance with lhe Covered Tax Agreemenl. 24 ii) c) i) The s€cond sentence of paragraph 2 shall apply iD the absenc€ of provisions of a Covered Tax Agreement providing that any agreement reached shall be implemented notwithstanding any time limits in the domestic law ofthe Cootracting Jurisdictions. The first sentence ofparagraph 3 shall apply in the absence of provisions of a Covered Tax Agreement that provide that the competent authorities of the Contracting Jurisdictions shall endeavour to r€solve by mutual agreement any difficulties or doubts arising as to lhe interprelation or application of the Covered Tax Agreement. ii) 5. The second sent€nce of paragmph 3 shall apply in the absence of provisions of a Covered Tax Agreement that pmvide that the competent authorities ofth€ Contracting Jurisdictions may also consult together for the elimination of double taxation in cases not provided for in the Covercd Tax Ageement. A Party may reserve the right: a) for the first sentence of paragraph I not to apply to its Covered Tax Agreements on the basis that it intends to meet the minimum standard for improving dispute resolution under the OECD/G2o BEPS Package by ensuring that under each ofirs Covered Tax Agreements (other than a Covered Tax Agr€ement thal permits a person to prcsedt a case to the competent authority of either Contracting Jurisdiction), where a person consideN that the actions ofone or both of the Contractiog Jurisdictions result or will result for that person in taxation not in accordance with the provisions of the Covered Tax Agreement, irrespective of the temedies provided by the domestic law ofthose Coniacting Jurisdictions, that person may present the case to the competent authority of the Contracting ,urisdiction of which the person is a resident or, if the case presented by that person comes undet a provision of a Covered Tax Ageement relaiing to noniiscrimination based on nationality, to that of the Contracti[g Jurisdiction of which that person is a national; and the competent authority of that Contracting Jurisdiction will impl€ment a bilateral notification or consultation process with the competent authority ofthe other Contracling Jurisdiction for cases in which the competent authority to which the mufual agreement procedue €se was presented does not consider the taxpayer's objection to be justified; b) for the second se,rtence ofparagaph I not to apply to its Covered Tar( Agreements that do not provide that the case referred to in the first sentence ofparagraph I must be presented within a specific time period on the basi! that it intends lo meet lhe minimurn standard for improvrng dispute resolurion under the OECD/G2o BEPS package by ensuring lhat for rhe purposes of all such Covered Tax Agrcemeots the iaxpayer refened to io paraglaph I is allowed to prcsent the case withio a period ofat least three years fiom the first Dotificalion olthe action resulting in taxation not in accordance with the provisions of the Covered Tax Agreement; c) for lhe second sentence of paragraph 2 not to apply lo its Covered Tax Agreements on the basis thal for the purposes ofall ofits Covered Tax Agreemenls: i) any agre€mcnt reached via lhe mutual agreement prccedure shall be implemented notwithstanding arly time limits in the domestic laws of the Co[tracting Judsdictions; ii) it inteods to me€t the minimum staEdard for improving dispute rEsolution under th€ OECD/C2o BEPS package by accepting, in ils bilateral treaty negotiations, a treaty provision providirg thd: 25 A) th€ ContractiDg Jurisdictions shall rnake Iro adjustment to the profits that ar€ attributable to a pernan€nt establishment of an ent€rprise of one of the Contracting Jurisdictions aft€r a period that is mutually agroed between both Contracting Jurisdiclions from the end of the taxable year in which the profits would have been attributable to the permanent establishment (this provision shall nol apply in the case of fraud, g.oss negligeDce or wilful default); and B) the Conlracting Jurisdictions shall not include in the profits ofan enterprise, and lax accordingly, profits thal would have accrued to the enterprise but that by reason ofthe conditions refened to in a provision in the Covered Tax Agreement relating to associaled enterprises have not so accrued, after a period that is mutually agreed between both Contracting Jurisdictions from the end of the taxable year in which the profits would have accrued to the enterprise (this provision shall not apply in the case of ftaud, goss negligence or wilful default). 6. a) Each Party that has not made a res€rvation described in subparagraph a) of patagraph 5 shall notify the Depositary of whether each of ils Covered Tax Agreements contains a provisioD described in clause i) of subpara8xaph a) of paragraph 4, and ifso, lhe anicle and pamgraph number ofeach such provision. Where all Conracting Jurisdictions have made a notification with respecl to a provision of a Covered Tax Agreement, that provision shall be rcplaced by the firsl sentence of paragraph 1. In other cases, the first sentence of paragraph shall supeNede the provisions of the Covered Tax Agreement only to the extent that those provisions are incompatible with that senlence. I bl Each Pany lhat has not made the reservation described in subparagraph b) of paragraph 5 shall notify the Depositary of: i) the list of its Covered lax Agreements which contain a provision lhat provides thal a case relerred to in the fint sentence ofparagraph I must be presented within a specilic time period that is shorter than three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Covered Tax Agreement, as well as the article and paragraph number of each such provision; a provision of a Covered Tax Agireemenl shall be replaced by the second sedence of paragraph I where all Contracting Jurisdiclions have made such a notification with respect to that provision; in other cases, subject to clause ii), the second sentence of paragraph I shall sup€rsed€ the provisions of lhe Covered Tax Agreement only to the extent thal those provisions are incompatible wilh the second sentence ofparagraph l; ii) the list of its Covered Tax Agreements wluch co ain a provision that provides that a case referred to in the first sentence of paragraph I must be presented within a specific time period that is at least three years from the first Dotification of the action resulting in taxation not in accordance with the provisions of the Covered Tax Agreement, as \f,ell as the article aod pamgraph number ofeach such provision; the second sentence of paragraph shall not apply to a Covered Tax Agreement where any Contracting Jurisdiction has made such a notificalion with respect to that Covered Tax Agreement. I c) Each Party shall notiry the Depositary ofi i) the list of ils Covered Tax Agreements which do not contain a provision described in clause i) of subparagraph b) ofparagraph 4; the fiIst sentence ofparagraph 2 shall apply 26 to a Covered Tax Agreemenl only wher€ all Contracling Jurisdictions have made such a notification with respect to that Covered Tax Agreement; ii) in th€ case ofa Party that has not made the reservation described in subparag.aph c) of paragraph 5, the list of ils Covered Tax Agreements which do llot contain a provision described in clause ii) of subparagmph b) of paragraph 4; the second sentencc of paragraph 2 shall apply to a Covered Tax A$eement only where all Contracting Jurisdictions have made such a notification with respect to that Covered Tax Agreement. d) Each Party shall notify the Depositary of: i) lhe list of ils Covered Tax AgreemeDts which do not contain a provision described in clause i) otsubpamgraph c) ofparagaph 4; the first sentence ofparagmph 3 shall apply to a Covered Tax Agreement only where all Contmcting Jurisdictions have made such a notification with respcct to that Covered Tax Agreement; ii) the list of its Covered Tax Agreements which do not contain a provision described in clause ii) of subparagraph c) of paragaph 4; the second sentence of paragraph 3 shall apply to a Covered Tax Agreemert only where all Contracting Jurisdictions have made such a notification with respect to that Covered Tax Agreement. Aiicle 17 - Conesponding Adjustme s L Where a Contracting Jurisdiction includes in the profits of an enterprise of that CoDtracting profits on which an enterprise of the other Conhacting Jurisdiction and taxes accordingly Jurisdiction has been charged to tax in that other Contractiflg Jurisdiction and the profits so included are profils which would have accrued to the enterprise of the first-menlioned Contracting Jurisdiction if the conditions made between the two enterprises had been those which would have been made betweeo independent enterprises, then that other Contracting Jurisdiction shall make an appropriate adjustment to the amount ofthe lax charged therein on lhose profits. In determining such adjustment, due regard shall be - had to the other provisions ofthe Covered Tax Agreement and the competent authorities of the Contracting Jurisdictions shall ifnecessary consuh each other. 2. Paragraph I shall apply in place of or in the absence of a provision that requires a Cont-acting Jurisdiction to make an appropriale adjustment to the amounl ofthe lax charged therein on the profits ofan enterprise ofthat ContractinS Jurisdiction where the other Contracting Jurisdiction includes those profits in lhe profits of an eflterprise of that olher Contracting Jurisdiction and taxes those profits accordingly, and the profits so included are profits which would have accrued to the enterprise of that other Contracting Jurisdiction if the conditions made between the two eDterprises had been those which would have been made between independent enterprises. 3. A PBrty may reserve the right: a) for the entirery ofthis Article not to apply to its Covered Tax Agreements that already contain a provision described in paragraph 2; b) for the ertirety of this Arlicle not to apply to its Covered Tax Agreemenrs on the basis that in the absence ofa provision referred to in paragraph 2 in its Covered Tax Agreement: 27 i) ii) c) it shall make the appropriale adjustmenl referred lo in paragaph l; or its comperent authority shall endeavour lo resolve the case under the provisions ofa Covered Tax Agreement relaling lo mulual agreement procedure; in the case of a Party that has made a reservalion under clause ii) of subparagraph c) of paragraph 5 ofArticle l6 (Mulual Agreement Procedure), for the entirety ofthis Article not to apply to its Covered Tax Agreements of, the basis that in its bilateral treaty negoliations it shall accept a treaty provision of the type contained ilr paragraph l, provided thal the Contracting Jurisdictions were able to reach agreement on that provision and on thc provisions described in clause ii) of subparagraph c) of paragraph 5 of Article 16 (Mutual Agreement Procedure)- 4. Each Pany that has not made a reservation describ€d in paragraph 3 shall notiry the Depositary of whether each of its Covered Tax Agreements contains a provision described in paragraph 2, and ifso, the article and paragraph number ofeach such provision. Where all Contracting Jurisdictions have rnad€ such a notification with respect to a provision ofa Covered Tax Agreement, that provision shall be replaced by the provisions of paragaph L In other cases, paragaph I shall supersede the provisions ofthe Covered Tax Ageemenl oBIy to th€ exteot that those provisions are incompalible with paragraPh I . 28 PART VI. ARBTmaTIoN Article I E - Choice to Apply Patt YI A Party may choose to apply this Part with respect lo its Covered Tax Agreements and shall notiry the Depositary accordingly. This Pan shall apply in relation to two Coni-acting Jurisdictions with respect to a Covered Tax Agreement only where bolh Cortracting Judsdictiom have made such a notification. Adicle 19 - Ma datory Biidint Atbitrsaion I - Wherei a) uder a provision of a Covered Tax ASireement (as it may be modi{ied by paragraph I of Anicle 16 (Mutual Agreement Procedure)) !ha! provides that a person may preseDt a case to a competent authority ofa Contracting Jurisdiction where that person considers that the actioos of one or both ofthe ContractiDg Jurisdictions result or will result for that person in taxation not in accordance with the provisions of the Covered Tax Agreement (as it may be modified by the Conv€ntion), a person has pr€sented a case to the compelent authority ofa Contracthg Jurisdiclion on the basis lhat the actions ofone or boih of the Contiacting Jurisdictions have resulted for that person in laxatioD nol in accordance with the provisions of the Covered Tax Agreement (as it may be modifiedby the Convention); and b) the competent authorities are unable to reach an agreement to aesolve that case pursuant to a provision ofa Covered Tax Agreement (as it may be modified by paragraph 2 of Article 16 (Mutual Agreement Procedure)) that provides that the competent authority shall endeavour to resolve the case by mutual aSreement with the competent authority of the other Contmcting Jurisdiction, within a period of two years begiodng on the start date ref€rrcd to in paragraph 8 or 9, as the case may be (unless, prior to the expiration of that period the comp€tent authorities oflhe Contmcting Jurisdictions have agreed to a different time period with respecl lo lhat cas€ and have notified the person who presented the case ofsuch agreement), any uffesolved issues arising fiom the case shall, if the penon so requests in writing, be submitted to arbitration in the manner described in lhis Part, according to any rules or procedures agreed upon by the comp€lent authorities of the Contmcting Jurisdictions pursuant to the provisions of paragraph I 0. 2. Where a competent authority has suspended the mutual agreemenl Procedure referred to in paragmph I bccause a case with rospect to one ot morc of th€ same issues is pendiDg before couIt or administrative tribunal, the period provided in subparaSraph b) ofparagaph I will stop running until either a final decision has been rendered by lhe court or administrative tribunal or the case has b€en suspended or withdftwn. In addition, where a person who presented a case and a competent authority have ageed to suspend the mutual agreement procedue, the period provided in subparagmph b) ofparagraph I will stop running until the suspension has been lified. 3. Wherc both competent authorilies agr€e thal a person directly affecled by the case has failed to provide in a timely manner any additional material information requested by eilher competent authoriry the period provided in after the start of the period provided in subpamgraph b) of paragraph subparagraph b) of paragraph I shall be extended for an amount of time equal to the period beginning on l, 29 the date by which the information was requested and ending on the dale on which that infomatioo was provided. a- a) The arbitrarion decision wilh respect to the issues submitted ro arbitration shall be implemented lhrcugh the mutual agreement conceminS the case referred to in paragraph l. The arbitration decisioD shall be final. b) The arbilration decision shall be binding on both Conlracting Jurisdictions except in the following cases: i) if a pe$on dircctly affected by ttre case does not accept the mutual agreement that implements the arbitralion decision. In such a case, the case shall not be eligible for any funher coffideration by the comp€tent authorities. The mutual agreement that implements the a6itration decision on the case shall be considered nol to b€ accepted by a person directly affected by the case if any person directly alTected by the case does not, within 60 days after the date on which notification ofthe mutual agreem€nt is sent lo lhe person, withdraw all issues resolved in the mutual agreemenl implementing the atbitration decision from consideratioD by aoy court or administrative tribuml or otherwise terminate any pending corm or administrative proceedings with respect to such issues in a DaDner consistent with that mutual agrcement. ii) if a final decision of the courts of one of the Contracting Jurisdictions holds that the arbitration decision is invalid. In such a case, the request for arbitration under paragmph shall be considered not to have been made, and the arbihation process shall be I considered not to have taken place (except for the pu4,oses of Articles 21 (Confidentiality ofArbitmtion Proceedings) and 25 (Costs ofArbitmtion Proceedings)). ln such a case, a ner, roquest for arbitration may b€ made unless the competent authorities agree that such a new request should not be permitted. iii) if a person directly alTected by the case pu$ues litigation on th€ issues which were resolved in th€ mutual agreement implemenling the arbitration decision in any court or administrative tribunal. 5. The competent authority that received the initial request for a mutual agreement procedue as described in subparagraph a) ofparagraph I shall, withiD two calendar months ofreceiving the request: a) b) 6. send a notification to the person who prese ed Oe case thal it has received the rcquest; ?rnd send a notification of that request, along with a copy of the request, to the competent authority of rhe other Contracting Jufl sdrction. Within tbree calendar months after a competent authority receives the request for a mutual agrcement procedure (or a copy thereof from the competent authority of the other Contmcting Juisdiction) it shall eilher: a) b) noti& the person who has presented the case and the other competent authority that it has received the information necessary to undenake subslantive considemtion of the case; or request additional information from thal person for lhat purpose. 7. Where pusuant to subparagraph b) of paragraph 6, one or both ofthe competent authorities have requested from the person who presented the case additional information necessary to udertake 30 substanlive consideration of the case, the competent authority that requested the additioDal information shall, wiihin lhree calendar months of receiving the additional info.mation Aom that person, notiry that person and the other competent authority either: a) b) 8. lhat it has received the requested information; or that some ofthe requested information is still missing. Where neither competent authority has requested additiooal info nation pursuaDt to subparagraph b) ofparagmph 6, the start date referred to in paragraph I shall be lhe earlier of: a) b) the date on which both cornpetent authorities have notified the person who presented the case pursuanl to subparagraph a) ofparagraph 6; and the date tha( is three calendar monlhs after the notification to the competent authority of the other Contmcting Jurisdiction pursuant to subparagraph b) ofparagraph 5. 9. Where additional information has been requested pursuant to subparagraph b) of paragraph 6, the starl date relerred to in paragraph I shall be the earlier oi a) the latest date on which the competent authorilies that requested additional information have nolified the person who present€d the cas€ and the other comp€teEl authority pumuant to subparagraph a) ofparagraph 7; and b) the date that is three calendar months after both competent authorities haye received all information requested by either competent authority from the person who presented the case. If, however, one or both ofthe competent authorities send the notification refened to in subparagaph b) of paragraph 7, such notification shall be treated as a rcquest for additional infornration under subparagraph b) otparagraph 6. 10. The competenl authorities of th€ Contracting Jurisdiclions shall by muoal agreement Gursuant to the aflicle of the relevant Covered Tax Agreement rcBarding procedures for mutual ageement) settle the mode ofapplication oflhe provisioos contained in lhis Pan, including the minimum infornation necessary for each competent authority to undertake substanlive coosideration of the case. Such an agreement shall be concluded before the date on which unresolved issues in a case are fiIst eligible to be submitted to arbitration and may be modified from time to time thercafier. . II For puposes of applying this Afticle to its Covered Tax Agrcements, a Party rnay rcserve the right to replace the two-year period set forth in subparagraph b) of paragaph I with a three-year period. 12. A Pafly Irray resefle the right for the following rules to apply with respect to its Covered Tax Agfeements notwithstanding the other provisions ofthis Article: a) any unresolved issue arising from a mutual agreement procedue case otherwise within th€ scope of the arbitration process provided for by liis Convention shall not be submitted to arbitmtion, if a decision on this issue has already been rendered by a court or administrative tribunal of either Contrdcting Judsdiction; b) if, at any lime after a request for arbitration has been made and before the arbitmtion panel has delivered its decision to the competent authorities ofthe Contracting Jurisdictions, a decision 3l concemiDg the issue is rcndered by a court or administrative tribuoal ofone ofthe Contracling Jurisdictions, the arbitration process shall teminale. Article 20 - Appointn ed, ol Atbitratod L Except to the extent thal the competenl authorities oithe Contracting Jurisdictions mutually agre€ on different rules, paragaphs 2 through 4 shall apply for the purposes ofthis Pan. 2. The following rules shall govem the appointment ofthe memberc ofan arbitration panel: a) The arbitration panel shall consist oflhree individual members with exp€nise or experience in inlemational lax matters. b) Each competenl authority shall appoint one panel member within 60 days of the date ofthe r€quest lor arbilmlio! under paragraph I of Article 19 (Mandatory Bindiog Arbitration). The two panel members so appointed shall, within 60 days of the latter of their appointments, appoint a lhird rnember who shall serve as Chair oflhe arbitration panel. The Chair shall Dot be a national or residenl ofeither Contracting .lurisdiction. c) Each member appointed to the arbitration panel must be impartial and independent of the competenl authorities, tax administrations, and minist es of finance of the Contracting Jurisdictions and ofall percons direclly affecled by the case (as well as their advisors) at the lime of acceptinB an appoinlmenl, maintain his or her impartiality ?rnd independence throughout the proceedings, and avoid any conducl for a reaso.able period of time lhereafter which may damage the appeamnce of impaniality and independence of the arbitrators with respect to the proceedings. 3. In the event that the competent authority ofa ContraclinS Ju.isdiction fails to appoint a member of the arbitration panel in the manner and within the lime periods specified in paragraph 2 or ageed to by the compelent aulhorities of the Contracting Jurisdictions, a member shall be appointed on behalf of that competent authority by the highest raDking omcial olthe Centre for Tax Policy and Administralion ofthe Organisation for Economic Co"opemtion and Development that is not a national of either Contracting Jurisdiction- 4. Ifthe two initial members ofthe arbitration panel fail lo appoint the Chair in the manner and within the time periods specified in paragmph 2 or agrced to by the competeDt authorities of the Contmcting Jurisdictions, lhe Chair shall be appointed by the highest ranking official of the Centre for Tax Policy and Adminishation of the Organisation for Economic Co-operation and Development that is not a national of either Contracting Jurisdiction. Atticle 2 I - Confdentialit! of Atbit?ation Proceedings l. Solely fbr the purposes ofthe application ofthe provisions ofthis Pan and of the provisions of the relevant Covered T&x Agreement and oI the domestic laws of the Confacting Jurisdictions related to the exchange of information, confidentiality, and adminisEative assislance, members of the arbitration panel and a maximum of three staff per member (and prospective arbitsatoN solely lo the extent necessary to veriry lheir ability to fulfil the requiremeDts of arbitrators) shall be considered to be persons or authorities to whom information may be disclosed. Information rcceived by the a$itration panel or prospective 32 arbitrators and information that lhe comp€t€nt authorities receive from the arbitralion panel shall be considered information that is exchanged undcr lhe provisions of the Covered Tax Agreement related to lhe exchange ol'rntbrmation and adminislJaiive assistance. The competent authorities of the Contracting Ju.isdictions shall ensure that members of the arbitralion panel and their staff agree in writing, prior to their acting in an arbitration proceeding, to treat any information relating to the arbitration proceeding consistently with the confidentiality and nondisclosure obligalions described in the provisions of the Covered Tax Agreemetrt related to exchange ofinformation and administrative assistance and under the applicable laws ofthe Contracting Jurisdictions. 2. Atlicle 22 - Resolution of a Case Pdot to lhe Corcltsiort of ,he Arbitration For lhe purposes of this Part and th€ provisions of the rel€vant Covered Tax Agreement lhat Fovide for resolulion of cases through mutual agreement, the mutual agreement proccdure, as well as tho arbitmtion proceeding, with respect to a case shall tenninate if, at any time after a request for arbitralion has been rnade and before the arbitGtion panel has delivered its decision to the competent authorities of the Contracting Jurisdictions: a) the competerf authorities ofthe Conlracting Jurisdictions reach a mutual aSrcement to rcsolve the case; or b) the person who prcseoted the case withdraws the request for arbitration or the rcquest for a mutual agreement ProceduE. Adicle 23 - Tfpe of Atbitrotiod Process L Except to the extent that the competent authorities of lhe Cootracting Jurisdiclions munlally agree oD different rules, the following rules shall apply with respect to an arbitration proceeding pursuant to this Part: a) After a case is submitted to arbitration, ihe competent authority of each Contracting Jurisdiction shall submit to the arbitmtion panel, by a date set by agreement, a Proposed resolution which addresses all unresolved issue(s) in the case (taking into account all agreements previously reached in that case between the competent authorities of the Contracting Jurisdictions). The proposed resolution shall be limited to a disposition ofspecific monctary amounts (for example, ofincome or expense) or, where sPecified,lhe maximum rale oftax charged pursuant to the Cov€red Tax Agreement, for each adjustmenl or similar issue in the case. In a case in which the competent authorities of the Contracting Jurisdrctions have been unable to reach agreemeol on an issue rcgarding the conditions for application of a provision of the relevant Covered Tax AFeemenl (hereinafier referred to as a "threshold question"), such as whether an individual is a resideDt or whether a permanent establishment exists, the competent authorities may submit altemalive proposed resolutions with respecl to issues the determination ofwhich is contingent on resolulion ofsuch tkeshold questions. b) The competent aulhority of each ContractinS Jurisdiction may also submil a supporting position paper for considemtion by the arbitration panel. Each compelent authoriry that submits a proposed resolution or supporting position paper shall provide a copy to the other competent authority by lhe date oo which the proposed resolution aDd supponing Position 3l paper were due. Each cornp€lent authority may also submit to the a6itration panel, by a date 'r"i by ugr""..n,, u ."ply iubmission with respect to the proposed r€solution and supporting po.ition-pup". .uU-ittii by the orh"r compet"nt authority A copy of any rePly submission lhatt t" proria"a to ttt" other competent authority by the date on which the reply submission was due. c) The aditration Panel shall select as its decision one of the proposed resolutions for the case questions, submitted by thi competeor authorities with r€spect to each issue andany threshold andshallnotincludearationaleoranyotherexplanationofthedecision'Thearbitration panel decision will be adopted by a simple majority of the panel members The arbikation shall deliver its decision in writing to the competent authorities of the Contracting Jurisdictions. The arbiration decision shall have no precedential value- this Anicle with rcspect to its Covered Tax Agreements' a Party may For th€ purPose of aPPlying to lhe r"t"*" ,fr" i,gii fi. p"*g.ait t ,iot ro uppty to ils Covered Tax Agreements ln such a case' except on different rules' the tt l"".pi*t-autho.ities oftG tontracting Jurisdictions mutually agxee "i "-r""rit arbitratiofl Proceeding: fotlowiag rules shail apply with respect to an 2. After a case is submitted to arbitmtion, the compelent aulhority of.each Contracting a) ' to Jurisrli"tion shatt provide alry informatio[ that may be n€cessary for the arbitration decision ."rU".i ,ittout undue delay' Unless the compeient authorities of the Contracting jurisdictions ag€e otherwise, any informalion that was not available to both cornPetent "ii taken uutf,o*i", U.fo-t" tf," ."quest for arbitration was received by both ofthem shall not be f*"t into account for puPoses of the decision' with the provisions ofthe Covered Tax Agreement and, subject to th€se provisions' ofthose The arbitration panel shall decide the issues submitted to arbitsation in accordance b) ' apfticabte oiitre domestic laws ofthe contracting Jurisdictions. The panel memb€rs shall also considef which the compete;t authorities of the Contracting Jurisdictions rnay by any othe. sourc"s mutual agreement exPressly identify clThearbitraliondeclsionshallbedeliveredlothecompetentauthoritiesofthecontmctins -' j*ial.,i""t writing and shall indicate the souIces of law rclied upon and the reasoning , which Ied to its result:The a6itration decision shall be adopted by a simple majority of lhe panel members. The arbitration decision shall have no precedentral value' 3. A Party that has not made the reservation described in paragraph 2 Ituy reserve the right for the to its Covered Tax Agreements with Parties nrecedins 'i""? oaraqmphs of rhrs Artrcle not lo apply with respect the compelent authorities of the Contracting a reservatron .uih irrr, "ut", to rcach agreement on the 0?e of shall endeavour Jurisdictions of each such covered Tax Ageement Until such an agreement is Tax Agreement p,o""rr ,ttu, .hall apply with resp;ct to that Covered to such a Covered Tlx with respect "iti*,ion 19 (Mandato, binding Arbirration) shall nol apply i"r"f,"J, 'n,"i.-!r.l l, " ei"f" Ageement. lo its Covered Tax Ageements and shall 4. A Party may also choose to apply paragraPh 5 with respect with iotiry ii" oi'p*it".y *cordingly. Paiagraphi ihall apply in relarion to rwo Contracting Jurisdictions .""#ii"l'C"""iiO Ta* eleement-,ri,ere either of the Contracting Jurisdictions has made such a ootification. of the Contracting Prior to the beginning of arbitration proceedings' the competent authorities the c'se atrd th€ir presented pe6on that tha! each Jurisdictions to a Covired Tax Agreement shall ensure 5. 3-1 advisors agree in writing not to disclose to any olher person any informatioo received during thc course of the arbitmtion proceedings from either comp€lent authority or the arbitsation panel. The rnutual agr€ement procedure under the Covered Tax Agreemenl, as well as the arbitration proceeding und€r rhis Pan, with respect to the case shall terminate if, at any time after a request for arbitration has been made and before lhe arbitration panel has dclivered its decision to the competent authorities ofthe Contracting Jurisdictions, a person that prcsented lhe case or one ofthal pcrson's advisors malerially breaches that agreement. 6. Notwithstanding paragraph 4, a Pany that do€s not choose to apply pa@graph 5 may reserve the right for paragraph 5 not to apply with respect to one or more identified Covered Tax Agreements or with respect to all ofils Covered Tax Ageements. 7. A Party that chooses to apply paragraph 5 may reserve the righl for this Part not to apply with respecl to all Covered Tax Agrcements for which the other Conkacling Jurisdiction makes a reservation pursuant lo pamgraph 6. Anicle 24 - Agrec ent on o Dwren Rcsolulion l. For purposes ofapplying this Pan with respect to its Covered Tax Agreemeots, a Party may choose to apply paragaph 2 and shall notify the Deposilary accordingly. Paragraph 2 shall apply in relation to two Contracting Jurisdiclions with respect to a Covered Tax Agreement only where both Contracting Jurisdictions have made such a Dotification. 2. Notwithstanding paragaph 4 ofArticle 19 (Mandatory Binding Arbitration), an arbitration decision pursuant to this Parl shall not be bindinS on the Cootracting Jurisdictions to a Covered Tax AgJeemeot and shall not be implemented ifthe competent aulhorities ofthe Contractin8 Jurisdictions agee on a dilferent resolution of all unresolved issues within tfuec cal€trdar months after the arbitmtion decision has b€en delivered to them. 3. A Party lhat chooses to apply paragraph 2 may res€rve the right fbr paragraph 2 to apply only wilh respect to ils Covered Tax Agreements for which paragraph 2 ofArticle 23 (Tr?e ofArbitration Process) applies. A icle 25 - Co$s of Afiiaration Prcceedings ln an arbitration proceeding under this Pan. the fees and expenses ofthe members oflhe arbitration panel, as well as any cosls incurred in connection with the arbitration proceedings by the Contracting Jurisdictions, shall be bome by the Confacting Jurisdictions in a manner to be settled by mutual ageemeDt between the competent authorities ofthe Contracting Jurisdictions. In the absence ofsuch agreement, each Conlracting Judsdiction shall bear its own expenses and those of its appointed panel member. The cost of lhe chat of the arbitration panel and other expenses associated with the conduct of the arbitration proceedings shall be bomc by the Conlracling Jurisdictions in equal shares. A icle 26 - Conpatibilit! l. Subject to Anicle 18 (Choice to Apply Pa( vI), the provisions ofthis Part shall apply in place ofor in the absence of provisions of a Covered Tax Agreement that provide fol arbitration ofunresolved issues 35 arising from a mutual ageem€ot procedure case. Each Parly lhat chooses to apply this Part shall notiry the Depositary ofwheth€r each of its Covered Tar Agreements, other than those that are w.ithin the scope ofa r€seratioo under paragraph 4, contains such a provision, and if so, the anicle aid paragraph numbcr of each such provision. Wlere two Contracting Jurisdictions have made a notification with rcspect lo a provision of a Covered Tax Agreement, that provision shall be replaced by the provisioDs ofthis Part as between those Contracting Ju sdictions. 2. Any uff€solved issue arising from a mutual agreement procedure case olherwise within lhe scope of lhe arbit ation process provided for in this Part shall not be submitted to arbitration ifthe issue falls within lhe scope ofa case with respect to which an arbitration panel or similar body has previously been sel up in accordance with a bilateral or multilateral convention lhal provides for mandatory binding arbit.alion of uffesolved issues arising from a mutual agreement procedure case. 3. Subject to paragraph l, nothing in this Part shall affect the fulfilment of wider obligations with respeci to the arbilration of unresolved issues arising in the context of a mutual agre€ment procedure resulting from other conventions to which the ContEcting Jurisdictions are or will become parties. 4. A Party may reserve the right for this Part not to apply with rcspect io one or more identilied Covered Tax Agreements (or to all of its Covered Tax A$eements) that already provide for mandatory bindifig a$itratioo of unresolv€d issues arising from a mutual agrcement procedure case. 36 PART VII. FrNAL PRoi'lsloNs Arllcle 27 - Signolwe std Ratifrcatiorr, AcccPtance or APprowl l. 2. As of 3l Dccemb€r 2016, this Convention shall be open for signature by: a) b) all States; c) any oth€r jurisdiction authoriscd to become a Party by means of a d'cision by consensus of the Parties and Signatories. Guemsey (the United Kingdom of Creat Britain and Nonhem treland); Isle of Matr United *ingdom of Great Brilain atrd Nonhem keland); Jc's€y (the Uuited KinSdom of Grcat Britain and Nonhem lreland); ard (the This Convention is subject to ratification, acceptanc€ orapproval' Arliclc 2E - Rese.wtions t. Subject to paragraph 2, no reseryations may be made to this Convention except permilted by: a) b) c) d) Paragraph 5 of Anicle 3 (Transpar€nt Entities)i e) Paragraphs l5 and 16 ofAnicle 7 (Prevention ofTreaty Abuse); 0 Paragraph 3 of Anicle 8 (Dividend Transfer Transactions); those expressly Paragaph 3 ofAnicle 4 (Dual Resident Entities); Para8rapbs E and 9 of Article 5 (Application of Merhods for Elimination ofDouble Taxation); Paragaph 4 of Article 6 (Plrpose of a Covered Tax Agreement); g)Paragraph6ofAnicleg(CapitalGainsfromAlierrationofSharesoIInter€stsofEntities - Deriving their Value Prircipally from Immovabl€ Property); situated in Third h) Paragraph 5 of Article t0 (Anti-abuse Rule for Permanert Establishments Jurisdictions); i) Paragraph 3 of Arricle I I (APPlication of Tax Agoements to Restrict a Party's fu8ht its O\rm Residents); to Tax j)Paragraph4ofAnicle12(ArtiflcialAvoidanceofPermaneDtEstablishmentStatusthrough " k) Commiisionnaire Arrangements and Similar Strategies); Paragxaph 6 of Articl€ 13 (Artificial Avoidance of Perman€nt Establishment Status the Specific Activity Exemptions); 31 through l) Paragraph 3 ofArticl€ 14 (SpliIing,up ofcontracls); m) Paragraph 2 of Anicle l5 (Definitioo of a person Closely Related to an EDterpris€); n) Paragraph 5 ofArticle 16 (Mutual Agreoment procedue); o) p) q) r) s) t) u) 2. ") Paragraph 3 of Article I 7 (Corresponding Adjustnents); Paragraphs I I and 12 ofAnicle 19 (Mandatory Binding Arbitratio!); Par:agraphs 2,3,6, and 7 ofArticle 23 (T,?€ ofArbitration process); Paragraph 3 ofArticle 24 (Ageement on a Differcnt Resolurion); Parap:aph 4 ofAnicle 26 (Compatibility); Pamgraphs 6 and 7 ofArticle 35 (Entry into Effect); and Paragraph 2 ofArticle 36 (Entry into Effect ofPa( VI). Notwithstanding parag.raph I, a Party that chooses ulder Afiicle 18 (Choice ro Apply part \rf) to apply Part VI (AlriEation) may formulale one or more reservatioos with rcspect to the scope of cases that shall be eligible for arbitration under the provisions of part VI (Arbitration). For a Party which chooses under Article 18 (Choice to Apply part Vl) to appty Pan VI (Arbitration) afler it has become a Party to this Convention, reservations pursuant to this subpa.agraph shall be made at the same time as that paity's notification to the Depositary pusuant to Article 18 (Choice to Apply Part U). b) Reservations made mder subparagraph a) are subject to acceptance. A reservation rnade under subparagraph a) shall be considered to have been accepted by a party if it has not notified the Depositary that it objecls to the reservation by the end of a p€riod of twelve calendar months beginning on the date of ootificatioD of the reservation by the Deposilary or by the date on which it deposits its instrumcnt ofratification, acceptance, or approval, whichever is later. For a Party which chooses under Anicle i8 (Choice to Apply part VI) to apply part VI (Arbitration) after it has become a Party to this ConventioD, objections to prioi reservatiors made by other Parties pusuant to subparagraph a) can be made at the time of the first_ mentiooed Party's notification to the Depositary pursuant to Articl€ l g (Choice to Apply part VI). Where a Party 6ises an objection to a reservation made under subparagraph a), the entirely of Part VI (Arbirration) shall not apply as between the objecting party and the reserving Party. 3. Unless explicitly provided otherwise in the relevant provisions of this Convention, a rcservation made in accordance with paragaph I or 2 shall: a) modify for the reserving Party in its relations with another party the provisions of this Convention to which the reservation relates to the exleot ofthe reservation: and b) modiry those provisions to the same extent for the other party in ils relations with the reserving Party. 4. Reservalions applicable to Covered Tax Agreements entered into by or on behalf of a j urisdiction or lenitory for whose intemational relations a Party is responsible, where thal judsdiction or territory is trot a 38 Party to the Convention pursuant to subparagraph b) or c) of paragraph I of Anicle 27 (Siglature aDd Ratification, Acceptance or Approval), shall be made by the responsible Party and can be differcnt from the reservations made by that Party for its own Covered Tax Agreements. 5. Reservations shall be made at the time of signature or when depositing the instrument of ratification, acceptance or approval, subject to the provisions ofparagraphs 2, 6 and 9 of this Article, and para8mph 5 of Article 29 (Notificalions). However, for a Parry which chooses under Article 18 (Choice to Apply Pan VI) to apply Pan VI (Arbirration) affer it has b€come a Party to lhis Convention, reservalions descdbed in subparagraphs p), q), r) and s) of paragraph I of this Article shall be made at the same time as that Party's notificalion to the Depositary pursuant to Anicle l8 (Choice to Apply Part VI). 6. If reservations are made at th€ time of signature, they shall be confirmed upon deposit of the instrument of ratification, acceptance or approval, unless the document containing the reservations explicitly specifies that it is to be considered definitive, subject to the provisions of paragraphs 2, 5 and 9 of this Article, and paragraph 5 ofAnicle 29 (Notificalions). ?. Ifreservations are not firade at the time ofsignature, a provisional list of expected reservations shall be provided to the Deposilary at that time. 8. For reservations made pursuant to each of the tbllowiDg provisions, a list of aSreements notified pursuant to clause ii) of subparagraph a) of paragraph I of Article 2 (lnterpretatioo of Terms) that are within the scope of the reservalion as defined in the relevant provision (and, in the case of a rcservatioD und€r any ofthe following provisions other than those listed in subparagraphs c), d) and n), the anicle and pamgraph number ofeach rclevant provision) must be provided wheD such reservations arc made: a) b) c) d) e) Subparagraphs b), c), d), e) and g) ofparagBph 5 ofArticle 3 (Transparent Entities); Subparagraphs b), c) and d) ofpamg.raph I of Article 4 (Dual Resident Entities); Paragraphs 8 and 9 ofArticle 5 (Application ofMethods ior Elimination ofDouble Taxation)i Paragraph 4 of Article 6 (Purpose ofa Covered Tax Agreemeno: Subparagraphs b) and c) ofparagraph 15 ofArticle 7 (Preveltion ofTreaty Abuse); 0 Clauses i), ii), and iii) of subparagmph b) of paragraph 3 of Anicle E (Dividend Transfer Transactions); g) Subparagraphs d), e) aDd 0 of paragraph 6 of Article 9 (CaPital Cains ftom AlieDation of Shares or Interests ofEntities Deriving their Value PrinciPally from lmmovable Property); h) Subpamgraphs b) and c) of paragBph 5 of Article l0 (Anti-abuse Rule for Perman€nt Establishments Situated in Third Jurisdiclions); i) Subparagaph b) of paragmph 3 of Anicle I t (Application ofTax Agreements to Restrict a Party's tught to Tax its own Residenls); j) Subparagraph b) of paragrdph 6 of Anicle 13 (Artificial Avoidance of Permanent Establishm€nt Status lhrough the Specific Activity Exemptions); k) Subparagraph b) ofparagraph 3 ofArticle 14 (Splittins-up ofcontracts); 39 l) SubparBsraph b) ofparagraph 5 ofAnicle 16 (Mutual Agreement procedure); m) Subpaiagraph a) ofparagraph 3 ofAnicle 17 (ConespoDding Adjustments); n) Paragraph 6 of Article 23 (TWe of Arbitration Process); and o) Paragraph 4 ofArticle 26 (Compatibility). The reservations described in subpa.ragraphs a) through o) above shall not apply to any Covered Tax Agreement that is nol included on the list described in this paragaph. 9. Any Party which has made a roservalion in accordance with paragraph I or 2 rnay at any timo with&aw it or replace it with a more limited reservation by means of a notification addrcssed to the Depositary. Such Party shall make any additional notifications pusuant to paragraph 6 of Anicle 29 (Notifications) which may be required as a result of the withdrawal or replacement of the raservation. Subject to paragraph 7 ofAnicle 35 (Entry into Effect), the withdrawal or replacement shall take effect: a) with respect to a Covered Tax Agreement solely v/ith States orjudsdictions that are parties to the Convention when the notification oi withdrawal ot replacement of the reservation is received by the Depositary: i) ii) for reservalions in respect of provisiorN relating to taxes withheld at source, wherc the event giving rise to such taxes occurs on or after I January of the year next following the expiration of a pcriod of six calendar months beginning on the date of lhe communication by the Depositary of the notification of withdrawal or replacement of the reservation; and for reservations in respect of all other provisions, for taxes levied with respect to taxable periods begirming on or after I January of the year nexl following the expiration of a period of six calendar months beginning on the date of the communication by the Depositary ofthe notification ofwithdrawal or replacemeEl ofthe rcservation; and b) with respect to a Covered Tax Agleemerlt for which one or mole Confacting Jurisdictions becomes a Party lo lhis Coovention after the date of receipt by the Depositary of lhe notification of withdrawal or replacement: on the latest ofthe dates on which the Convention €nters into force tbr those Contracting Jurisdictions. Anicle 29 - Notilications l. Subject to paragraphs 5 and 6 of this Anicle, atrd paragaph 7 of Article 35 (Entry into Effect), notifications pursuant to the following provisions shall be made at the time ofsignature or when depositing the instrument ofmtificatioo, acceptance or approval: a) b) c) Clause ii) of subparagraph a) ofpangraph I ofArticle 2 (Interpretation ofTerms); d) Paragraph l0 ofAdcle 5 (Application ofMethods for Elimination ofDouble Taxation); Paragraph 6 ofAnicle 3 (Transparent Entities); ParaSraph 4 ofAnicle 4 (Dual ResideDt Entities); il0 e) f) g) h) Paragraphs 5 and 6 ofAnicle 6 (Purpose ofa Covered Tax Agreemout); Paragiaph l7 ofAnicle 7 (Pr€vention ofTreaty Abuse); Paragraph 4 ofArticle 8 (Dividend Tmnsfer Transactions); Paragraphs 7 and E of Article 9 (Capital Gains ftom Alienation of Shares or Inter.sts of Entities Deriving their Value Principally from lmmovable Property); i) Paragaph 6 of Article l0 (Anti-abuse Rule for Permanenl Ertablishmcnts Situated in Third Jurisdictiors); j) Para$aph 4 ofArticle I I (Application ofTax Agreements to Restrict a Party's Right to Tax its Own Residents); k) Paragmphs 5 and 6 of Article 12 (Artificial Avoidance of Permanent Establishment Status through Commissionnaire AJraogements and Similar Strategies); l) Paragraphs 7 and E of Article 13 (futificial Avoidance of Permaneat Establishment Status through the Specific Activity Exemptions); m) Paragraph 4 ofArticlc 14 (Splitting-up ofcontracts); n) Paragraph 6 ofArticle 16 (Mutual Ageement Procedure): o) Paragraph 4 of Article l7 (Conesponding Adjustments); p) Article l8 (Choice to Apply Part VD; q.) Paragaph 4 ofAfiicle 23 (T}?e ofArbitration Process); r) Paragraph I ofA(icle 24 (Agreement on a Different Resolution); s) t) Paragraph I ofArticle 26 (Compatibility); and Paragraphs 1,2,3, 5 and 7 ofArticle 35 (Entry into Ef[ec0. 2. Notifications in respect ofcovered Tax Agreements entered into by or on behalfof a jurisdiction or territory for whose intemational relations a Party is rcsponsible, where that jurisdictiod or territory is not a Party to the Convention pursuant lo subparagraph b) or c) of paragaph I ol Article 27 (Signarur€ and R-atification, Acceptatrce or Approval), shall be rnade by the respoNible Party and can be different from the notifications made by that Party for ils own Covered Tax Agreements. 3. If notificalions are made at the lime of signatue, they shall be confirmed upon deposit of the instrument of ralification, acceptance or approval, unless the document containing th€ notifications explicitly sp€cifies that it is to be coosidered defioitive, subject to the provisions of pa.agraphs 5 and 6 of this Article, and paragraph 7 ofAnicle 35 (Entry into Effect). 4. Ifnotificalions are not made at the time of signature, a provisional list ofexpected notifications shall be provided at that time. .lt 5. A Pany may extend at any tim€ the list of agreements notified under clause ii) of subparagaph a) of paragraph I ofArticle 2 (lnterpretation of Terms) by means ofa notification addressed to the DePositary The Party shall speciry in this notification whelher the agreement falls within the scope of any of the reservations made by the Party which are lisled in paragraph 8 ofArticle 28 (Reservations). The Party may also make a new reservation described in paragraph 8 of Anicle 28 (Reservations) if the additional agrcement would be the first to fall wilhin the scope ofsuch a reservalion. Th€ Party shall also speciry any additional notifications that may be required under subparagraphs b) lhrough s) of paragraph I to reflect the inclusion of the additiodal agxeements. ln addition, if the extension results for lhe first time in the inclusion of a tax agreement entered into by or on behalf of a jurisdiction or tenitory for whose intcrnational relations a Party is responsible, the Party shall sp€cify any reservatioos (pursuant to paragraph 4 of Anicle 28 (Reservalions)) or notifications (purcuant to paragraph 2 of this Article) applicable to Covered Tax Ageemenls eDtered into by or oD behaliofthatjurisdiction or territory. On the date on which the added agreement(s) notified under clause ii) of subparagmph a) of paragraph of Anicle 2 (Interpretation ofTerms) become Covered Tax Agreements, the provisions ofAiticle 35 (Entry into Effect) shall Sovem the date on which the modifications lo the Covered Tax Agreement shall have effect. I 6. A Party rnay make additional notifications pursuant lo subparagmPhs b) ttuough s) of paragraph I by means ofa notification addressed lo the Depositary. These notifications shall take effect: a) with respect to Covered Tax Agreements solely with Stales orjurisdictions tha( are Parties to the Convention when the additional notification is received by the Depositary: i) for notifications in respect ofprovisions relating to taxes withheld at source, where the event giving rise to such ta\es occurs on or after I January ofthe year next following the expiration of a period of six calendar months beginning on the date of the communication by the Depositary ofthe additional notification; and ii) for notifications in respect of all olher provisions, for taxes levied with respect to taxable periods beginning on or after I January oithe year next following the expifation ofa period of six calendar months beginninB on the date ofthe communication by the Depositary ofthe additional notification; alld b) with respect to a Covered Tax Agreement for which one or more Contracting Judsdictions becomes a Party to this Convention after lhe date of receipl by the DePosilary ofthe additional notification: on the latest of the dates on which the Convention enters into force for those Contracting Jurisdictioos. Article 30 - Subsequent Modificq,ions of Cowrcd Tax Agrcements The provisions in this Convention are without prejudice to subsequent modifications to a Covered Tax Agcement which may be agreed between the Contracting Jurisdictions oflhe Covered Tax Ageement. Arlicle 3I - Co Iercnce of fie Parti.s l. The Parties may convene a Confercnc€ of the Parties for the purPos€s of taking any decisions or exercising any functions as may be required or appropriale under the provisioos ofthis Convention. 2- The Conference ofthe Parties shall be served by the Depositary. .11 l. Any Pafly may request a Conference of the Parties by cornmuoicating a request to the Deposilary. Thc Dcpositary shall inform all Pa(ies of any request. Thcreafter, th€ Depositary shall convene a Conference of the Pades, provided that the request is supported by one-third of the parties wirhin six calendarmonths ofthe communication by the Depositary of the request. Adicle 32 - Inlerpretation and lrrrplementation l. Any question arising as to the interpretation or implemenlation of provisions ofa Covered Tax Agrcement as they are modified by this ConventioD shall be determined in accordance with the provision(s) ofthe Covercd Tax Agreem€nt rclating to the resolution by mutual ageement ofquestions of interpretation or application of the Covered Tax Agrcemert (as lhose provisions rDay be modified by this Convention). 2. Any question arising as to the interpretation or implementalion ofthis Conv€ntion may be addrcssed by a Conference olthe Parties convened in accordance with paragraph 3 of Article 31 (Conference ofthe Parties). Aaicle 33 - Amezdmcnt l. Any Party rDay propose an amendment to this Cotrvention by submitting the proposed amendment to lhe Depositary. 2. A Conference of the Parties may be convened to consider thg proposed amendm€nt in accordance with paograph 3 ofArticle 3l (Conference ofthe Panies). Adicle 34 - Enlry inlo Forc. l. This Convention shall enter inlo force on the first day of the month following the expiralion of a period of three calendar months beginning on the date of deposit of the fifih instrument of ratification, acceptance or approval. 2. For each Signatory ralifying, accepting, or approviDg this Convention after the deposit ofthe fifth instrument of ratification, acceplance or approval, the Convention shall enter into force on th€ fiNt day of the month following the expiration of a period of three calendar months beginning on th€ dat€ of the d€posit by such Signatory of its instrument ofratification, acceptance or approval. Adicle 35 - Entry into Effeca . I The provisions of this Convention shall have effect in each Conlracting Juri sdiclion wilh respect to a Covered Tax Agreement: a) with respect to taxes withheld at source on amounts paid or credited to non-resid€nts, where the event giving rise to such laxes occurs oo or aller the first day ofthe next calendar year that 43 b€gins oD or after the latest ofthe dates on which this Convention enters inlo force for each of the Contracting Ju sdictions to the Covercd Tax ASxeemenl; and b) with respect to all other taxes leyied by that Coniracling Jurisdiction, for taxes levied with respect to taxable periods beginning on or after the expiration of a period of six calendar rlonths (or a shorter period, if all Contracting Jurisdictions rctify the Depositary that they intend to apply such sho(er F,eriod) from the lalest of the dates on which lhis Convention enters into force for each oflhe Contracting Jurisdictions to the Covered Tax Agreement. 2. Solely for the purpose of its own application of subparagraph a) of paragaph I and subparagraph a) of paragraph 5, a Party may choose to substitute "laxable period" for "calendar ycar", aod shall notiry the Depositary accordingly. 3. Solely tor the purpose of irs own application of subparagraph b) of para8raph 1 and subparagmph b) of paragraph 5, a Party may choose to replace the reference lo "taxable periods beginning on or after the expintion ofa period" wilh a reference to "laxable periods beginning on or after LaDuary of the next year beginning on or after the expiration ofa p€riod", and shall noiiry lhe Depositary accordingly. 4. Notwithstanding the preceding provisions ofthis Anicle, Anicle 16 (Mutual Agreement Procedue) shall have effecl with respect to a Covered Ta,\ Agreement for a case pres€nted to the competent authority ofa Conlracting Jurisdiction on or after the latest ofthe dates on which this Convention ente6 into force lor each of the Con[acling JurisdictioDs to the Covered Tax Agreemenl, except for cases that were not eligible to be presented as of that date under the Coverod Tax Agreement prior to its modification by the Convention, without regard to the taxable period to which the case relates. 5- For a new Covered Tax Agrcement resulting from an extension pursuant to pardgraph 5 ofAnicle 29 (Notifications) of the list of agreements notified under clause ii) of subparagraph a) of paragraph I of Article 2 (Interpretation ofTerms), the provisions ofthis ConventioD shall have effect in each Contacting Jurisdictiotr: a) with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise lo such laxes occurs on or afier the first day of the rcxt calendar year that begins on or after 30 days afier the date of the communication by the Depositary of the notification ofthe extension ofthe list ofagreements; and b) with respecl to all other taxes levied by that Contracting Jurisdiction, for taxes levied with respect to Gxable periods beginning on or after the expiration of a period of nine calendar months (or a shorter period, if all Contracting Jurisdictions notify lhe Depositary that they intend to apply such shorter period) from lhe date of the conmunicalion by the Depositary of the notification ofthe extension ofthe list of agreements. 6. A Party may reserve the riS}t for paragraph 4 not 10 apply with respect to its Covered Tax Agreements. 7. a) A Party may reserve the righr to r€place: i) the refercnces in paragraphs I and 4 to "rhe latest ofthe dates on which this Convention ii) the references in paragraph 5 to "the date ofthe communication by the Depositary of the nolification ofthe exlensioo ofthe list of agreements"; enters into force for each of the Contracting Jurisdictions to the Covered Tax Agreement";and .1.+ with references to "30 days affcr the date ofr€ceipt by the Depositary ofth€ lalest notification by each Contracting Jurisdiction making the reservation described in paragraph ? ofArticle 35 (Entry into Effect) (hat it has compleled ils intemal procedures for the €ntry into effect of rhe provisions ofthis Convention with respect to that specific Covered Tax Agreement"; iii) the rcfercDces in subparagraph a) ofparagraph 9 ofAnicle 28 (Rcservations) to,,on the date of the communication by the Depositary of the notification of withdrawal or replacement of the reservation"; and iv) lhe reference in subparagraph b) of paragraph 9 of Aflicle 28 (Reservations) to ,bn the latest of the dates on \yhich the Convention enteN into force for those Confacting Jurisdictions"; with references to "30 days afier lhe date ofreceipt by the Depositary ofthe latest notification by each Contracting Jurisdiction making the reservatioD descibed in paragraph ? ofArticle 35 (Entry iDto Effect) that it has cornpleted its iDtemal procedures for the entry into effect of the withdrawal or replacement of the reservation with respect to that sp€cific Covered Tax Agre€meot"; v) the references in subparagraph a) oiparagmph 6 ofAnicle 29 (Notifications) to .,on the date ofthe communication by the Depositary ofthe additional notification,,; and vi) the refereoce in subparagraph b) of paragraph 6 ofAnicle 29 (Notifications) to ,.on rhe latest of th€ dales on which the Convention enters into force for those Contmcting Jurisdictions"; wilh references to "30 days after the date ofreceipt by the Depositary ofthe latest notificatioD by each Contracting Jurisdiction making th€ reservation describ€d in paragmph 7 of Anicle 35 (Enlry into Effect) that it has completed its intemal procedu.res for the entry into effect of the additioDal notification with respect to that specific Covercd Tax Agreement"; vii) lhe references in paragaphs I and 2 ofArticle 36 (Entry into Effect of Part VI) to ..the later of the dates on which this Conv.ntioo enters into forcc for each of thc CoDfacting Jurisdictions to the Covered Tax Agreement"; with references to "30 days afier lhe date ofreceipt by the Depositary of the latest notification by each Contmcting Jurisdiction making the reservation described in paragraph 7 ofAnicle 35 (Entry into Effect) that it has comploted its intemal procedures for the entry into effect of the provisions ofthis Convention with resp€ct to that specific Covered Tax Agreehent"; and viii) the reference in paragraph 3 of Anicle 36 (Entry into Effect of Part VI) to "the date of the communication by the Depositary of the notification ofthe extension of the list of agreements"; ix) the references in paragraph 4 ofArticle 36 (Entry into Effect of Part Vl) to,.the date of lhe communication by lhe Depositary of the notification of withdlawal of the reservalion", 'lhe datc of the communication by the Depositary of the notification of replacement ofthe reservation" and "the date of the communication by the Depositary of the notification ofwithdrawal ofthe objection to the reservation"; and x) the reference in paragaph 5 ofArticle 36 (Entry into Effect of Part VI) to'1he dat€ of the communication by the Depositary of the additioEal notification"; 45 wilh ref€rences to "30 days after the dat€ ofreceipt by the Depositary ofthe latest notification bJ each ContBcting Jurisdiction making the reservation described in paragmph 7 ofAnicle j5 (Entry into Effecr) rhat ir has complel€d its intemal procedures for the entry into effect ofthe provisions of Part VI (Arbiration) with respect to that specjfic Covered Tax Agreement". b) A Party making a reservation in accordance with subparagraph a) shall Dodry the confirmatioD of the completion of its intemal procedures simultaneously to the Depositary and the other Contracting Juiisdiction(s). c) If one or more Contracting Jurisdictions to a Covered Tax Agreement makes a reservation under this paragaph, lhe date of €ntry inlo eflect of th€ provisions ofthe Co[vention. of the withdrawal or replacement of a reservation, ofan additional notification with respect to that Covered Tax Ageement, or of Pan VI (Arbitration) shall be govemed by this paragraph for all Conlracting Jurisdictions to the Covered Tax Agreement. Attick 36 - En.ry into Elfed of Pod m L Notwithstanding paragraph 9 ofArticle 28 (Reservations), pamgraph 6 of Article 29 (Notifications), and paragraphs I through 6 ofAnicle 35 (Entry into Efllcl), with respect to two Contracting Juisdictions to a Covered Tax Agreement, the provisions of Part VI (Arbitration) shall have effect: a) with respect to c.ses presented to the competent authority ofa Contracting Jufisdiclion (as described in subparagraph a) ofparagiaph I of Aflicle 19 (Mandatory Binding Arbirralion)), on or after the later oflhe dates on which lhis Convention enters into force for each ofthe Contracting Jurisdictions to the Covered Tax Agreement; and b) with respect to cases presented to the competent authority ofa Contracting Jurisdiction prior to the later ofthe dates on which this Convention enters into force for each ofthe Contra;ting Jurisdictions to lhe Covered Tax Agreement, on the date whcn both Contracting Jurisdictioni have notified the Depositary that they have reached mutual agreement prusuani to paragraph l0 of Anicle 19 (Mandatory Binding Arbitralion), along with inforrnation rcgarding th; d;re or dates on which such cases shall be considered to have been presented to the competent authority of a Conlracting Jurisdiction (as described in subparagmph a) of paragraph I of Article l9 (Mandatory Binding Arbitration)) according ro the terms of that mutual agreiment. 2. A Pany may reserve the right for Part VI (Arbitration) to apply to a case presented to the competent authoriry of a contracting Jurisdiction prior to lhe later of the dates on which this convention enrers into force for eacb of the Co[tracting Jurisdictions to the Covered Tax Agreement only to the extent that th€ comp€tent authorities of borh Contracting Jurisdictions agree that it will apply to that specific case. 3. In the case ofa new Covered Tax Agreement resulting from an exleosion pursuant to paragraph 5 of Article 29 (Nolifications) of the list of agr€ements notified under clause ii) of subparagraph a) of paragraph I ofAnicle 2 (lnterpretation ofTerms), the references in paragaphs I and 2 ofthis Anicle to ..the later of the dates on which this Convention enters into force for each of the Contracting Judsdictions to lhe Covered Tax Agre€ment" shall be replaced with referenc€s to ..the date of the commuoication by the Depositary ofthe notification ofthe extension ofthe lisl ofagreements". 4. A wilhdrawal or replacement ofa reservation made under pangraph 4 of Article 26 (Compatibility) pursuanl to paragmph 9 of Article 28 (Reservations), or lhe withdrawal of an objection to a rcservation made under paragraph 2 of futicle 2E (Reservations) which results in lhc application of part VI .16 (Arbitralion) b€tween two Contracting Jurisdictions to a Covered Tax Agre€m€nt, shall have efrect according to subparagraphs a) and b) of paragraph I oflhis Anicle, except that the references to .1he later of the dat€s on which this convenrion €nlem into force for erch of the contracting Jurisdicrions to the Covered Tax Agreement" shall be replaced with references lo ..the date of lhe c;mmunication hv rhe Depositary of the notification of wilhdrawal of the reservalion,', ,lhe dale of the cornmunication b'v the Depositary ofthe noti6cation ofreplacem€nl oflhe rcsewation,, or ,.the dale oflhe colr:muntcation bv rhe Depositary ofthe notification ofwithdnwal of the objection to the reservation',, respectively. 5. ,An additional notification made pursuant to subparagraph p) of paragraph I of Anicle 29 (N-otifications) shall have effect according to subpamgraphs a) and b) of parag;aph l, except that the references in paragraphs I ond 2 of this Article to "the later of the dates on which tilis convention enters into lbrce for each of the Contracting Jurisdiclions to the Covered Tax Ageement,'shall be replaced with references to "the date ofthe communicalion by the Depositary ofthe addilional notification". Arlicle 37 - Withdwreal . I Any Party may, at any time, wilhdraw from this Convention by means of a notification addressed to the Depositary. 2. Withdrawal pursuant to paragaph I shall become effective on the date of receipt ofthe notification by the Depositary. ln cases where this Convenlion has entered into force with respect to all Contractiug Jurisdiclions to a Covered Tax Agreement before the date on which a party,s withdrawal becomes effective, that Covered Tax AgreemeDt shall remain as modified by this Convention. Articlc 3E - Relation x,irh Ptotocok l. 2. This Convention may be supplemented by one or more protocols. In order to become a party to a protocol, a State or jurisdiction must also be a party to this Convenlion, 3. A Party to this Convention is not bound by a protocol unless it becomes a party to the protocol in accordance with its provisions. Adicle 39 - Depositary . I The Secretary-General of the Organisation lior Econornic Co-opemtioD and Developmenl shall be the Depositary of this Convention and a.oy protocols pursuant to Anicle 3E (Relation with protocols). 2. The Depositary shall notiry the Panies and Signatories within one calendsr month of: a) b) any signature pursuant to Article 27 (Signatue afld Ratification, Acceptance or Approval); the deposit of any insEument of ratification, acceptance or approval pumuant to Anicle 27 (Signatue and Ratification, Acceptance or Approval): 47 c) any rcservation or withdrawal or replacement of a rcservation pursua.lt to Afiicle 2g (Reservations); d) e) f) g) 3. any notification or additional norification pursuant to Article 29 (Notifications); any proposed amendment to this Convention pursuant to Article 33 (Amendmeno; any withdmwal from this Convention pursuant to Adcle 37 (Withdrawal); and any other communication rclated to this Convention. The Depositrry shall mai ain publicly available lists of: a) b) c) Covered Tax Agrcemeots; reservations made by the Parties; and notificalions made by the Partias. [Il witness whereof the undersigned, b€ing duly authorised thereto, have signed this Convention. Done at Paris, the 246 day of November 2016, in English and French, both texts being equally authentic, in a single copy which shall be deposited in the archives ofthe Organisation for Economic Co-operation and Development. 1E RESERVATIONS AND NOTIFICATIONS UNDER THE MULTITATERAL IMPI.EMENT TAX TREATY RELATEO MEASURES TO PREVENT BASE CONVENTION TO EROSION ANO PROFIT SHIFTING GEORGIA Status of List of Reservations and Notifications at the Time ot SiSnature For lurlsdlctlons prcvlding o ptovisionol llst: This document contains a provisional list of expected reservations and notifications Georgla pursuant to Articles 28{7)and 29{4)ofthe Convenrion. to be made by Article 2 - lnterpretation ot Te.ms Notilicotion - Agrcements Covered by the Conventton Pursuant to Article 2(1)(a)(ia) of the Convention, ceo4la wishes the following agreements to be covered by the convention: Other O,igin"f ^-l----- o"te oi contracttns Amending .:::::lEntry into Jurisdiction lnst,rment t'€n"t"" lorce No Tltle 1. Agreement between the Executive Czech Republic Original Authority of Georgia and the Government of the Czech Republlc 23-0s 2006 04-05-2007 07-03 2007 01-05-2010 for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital 2. CONVENTION French GOUVERNEMENT OE LA GEORGIE Republic ET I.E GOUVERNEMENT OE LA REPUBI-IQUE FMNEAISE EN VUE O'EVITER LES DOUSLTS IMPOSITIONS ET DE PREVENiR L EVASION FISCALE EN MATIERE D IMPOTS SUR LE REVENU ET SUR LA FORTUNE 0or46mb.rlt qu lrsgr6,r66go:ob r6Xwgbq:o3oU AoJ36(.)ArU 8('16()l.) 0CAour3gColrr Ar J$oODq,'bC off!6o (,rbCAB6ob o)18(j{,16 rooq,Cbolrr A'r &(.o)lrrbrq,CaoL Original trbrbCa 3. A8reement between the Grand Duahy Original 15,10-2007 14-12-2009 Original 10-05-1999 20-10-2002 Original 15 02-2012 13-O5.2012 Original 13,05-201s 28-12-2015 Original 20-11 2008 05 0s-2010 Original 31 10,2000 19 02-2004 Original 14-72-2000 04-05-2004 Government of Georgia and the ot LurembourS Government of the Grand Duchy of luxembourg for the avoidance of double texation and the prevention of fiscal evasion with respect to taxes on income and capital 4_ Convention between Georgia and Hellenic the Hellenlc Republlc for the Republic avoidance of double taxation with respect to taxes on income and capital 5. Agreement between the Hungary Government of GeorSia and the Government of Huntary for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital 6. Agreement between Georgia and lceland lcel.nd for the avoidance of double taxation and the prevention offiscal evasion with respect to taxes on income 7. Agreement between the lreland Government of Geor8ia and the Government of lreland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income 8. Convention between Georgia and Italian the Government of the ltalian Republi. Republic for the avoidance of double taxation with respect to taxes on income and on capital and the prevention offiscal evasion 9. Agreement between Geor8ia and Xingdom of the KinSdom of Beltium for the BelSium avoidance of double taxation and the prevention of fiscal evasion wth respect to taxes on income and on capital 10. 11. between GeorSia and Kingdom of the Kingdom oI NorwaY for the avoidance of double taxation and -Agr""-"nt the prevention of fiscal evasion with respect to taxes on income Original 10-11-2011 21-01-2012 agreement between Geor8ia and Klngdom ol the (ingdom ol SPain for the Spain avoidance of double taxation and the prevention of fiscal evaSion with respect to taxes on income Original 07,06 2010 01,07-2011 Original 21-03-2002 21-02-2003 Original 22-06 2005 10-11-2005 original 21-12-2072 18-04-201s Original 13,05-201s 21-12-2016 0riginal 26 11-1998 01,07-1999 and on capital 12_ ngre ent between the Kingdom oI Government of Georgia and the the Government of the Xintdoh of Netherland5 lhe Netherlands for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income 13. Agreement between the People's Governmeni of Georgia and the Republi. oI Government of the PeoPle's china Republic oI china for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital 14- iiiiJtion tet*""n ceorgia and Portuguese the Portuguese Republic for the Republic avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital 15. convention between the Principality of Government of Georgia and the Liechlenstein Government of the Princlpallty of Liechteniteln for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital 16. convention between Georgia and Republic of the Republic of Eulgaria for the Eultaria avoidance of double taxation with respect to taxes on income and on capital tl- Agreement between Georgia and Republic oI the Republic ot C.o.tla for the croatia avoidaflce of double taxation and original 18 01 2013 06-12-2013 Orig nal 13,05,2015 04 01-2016 Origin.l 18 12 2006 27 -!2-2001 Amending 11-O7-2010 11-03-2011 Original 11-10,2007 23-07-2008 Orig nal 24-08-2011 08,12-2011 Original 31,03-2016 17 -11-20t6 OriBinal 13-10-2004 04,04-2005 the prevention of fiscal evasion with respect to taxes on income and on capital 18. Agreement between the Republic ot Governmeni of Georgia and the Cyprut Governmeni of the Republlc oI cyprus for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital 19. Convention between Georgia and Republic of the Republla ol Citonla for the Estonla avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income document and on capital 20. Agreement between the Republi. ol Government of Geor8ia and the Finland Government of the Republic ot Finland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income 21. Agreement between the Republic oI Government of Georgia and the lndia Government of the Republlc of lndia for the avoidance of double taxation and the prevention of fiscal evasron with respect to taxes on income and on capital 22. Agreement between the Republic of Government of Georgia and the Xorea Government of the Republia ot Korea for the avordance of double taxation and the prevent on of fiscal evasion with respect to taxes 23. Convention between Georgia and Republlc of the Republlc of l-atvia for the tetvia avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income 29-OS-2077 27 -11-2012 Original 11 09 2003 20-07-2004 original 28,09-2012 12-04-2013 Original 04-04-2012 09-01,2013 Original 17-11,2009 28-05-2010 Original 06-12-2012 25,09,2013 Original 21 11 2001 15 02-2010 Original 11-12-1997 1S-05-1999 Amending document and capital 24. Convention between Georgia and Republic ot the Republic ot [ithuania for the Lithuania avoidance of double taxation and the prevention of fiscal evasion with rerpect to taxes on income and on capital 25_ Agreement between Geor8ia and Republic of the Republlc oI San Marino for the San Marino avoidance of double taxation and the prevention of fiscal evasion with respect lo taxes on income and on capital 26. Agreement b€tween Georgia and Republlc of the Republlc o, Serbia for the serbia avoidance of double taxation with respect to taxes on income and on capital 27. Agreement between the Republic ot Government of Georgia and the sinBapore Governhent of the Republic of singapore for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income Agreement between Georgia and Republic of the Republia oI Slovenia for the Slovenia avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capita 29. Agreement between Georgla and Republic of the Republic of Turkey for the Turkey avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income 30. Convenlion between the Romania Government of Georgia and the Government of Romania for the avoidance of double taxation and the prevention of fiscal evasion \/ith respect to taxes on income and on capital 31. Agreement between Georgia and Slovak the Slovak Republlc for the Republic avoidance of double taxation and Original 21-10-2011 29-07-1012 OriSinal 12-05-2010 22-11-2071 Original 06-11-2013 26 07-2014 Agreement between the United Original 13-07-2004 11-10-2005 Government of Georgia and the Governmeni of the United Xingdom oI Great Eritain and Northern lreland for the avoidan.e of double taration and the prevention of tiscal evasion with respect to taxes on income AmendinS 03-02-2010 77 -72-2010 the prevention of fiscal evasion with respect to taxes on income and on capital 32 Convention between the State of lsrael Government of Georgia and the Government of the State of lsrael for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income 33. Convention between the Sweden Government of Georgia and the Government of Sweden for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital 34. Kingdom of Great grit.in and Nonhern lreland document and on capital Artlcle 3 - Transparent Ehtitles Rese'vation Pursuant to Article 3(5)(a) of the Convention, Georda reserves the right for the entirety of Article 3 not to apply to its Covered Tax Agreements. Article 4 - Oual Resident Entities 6 Pursuant to Article 4(3)(a) of the Convention, Georyia reserves the right for the entirety ofArticle 4 not to apply to its Covered Tax ASreements. Artlcle 6 - Purpose ofa Covered Tar Agreement Notilicotion ol Choice ol Optionol Provisions Pursuant to Article 5(5)of th€ Convention, Geoigia hereby chooses to applyArticle 6(3). Notrlcotlon of Existing Prcomble Longuoge in Listed Agreements Pursuant to Article 6(5) of the Convention, Georgia considers that the following agreements are not within the scope of a reservation under Article 6(4) and contain preamble language described in Article 6(2). The text ofthe relevant preambular paraSraph is identified below. Listed ASreement Number Other Contrdcting PreambleText Juridlction <desiring to promote and strengthen the economic, cultural and scientific relations between both States> by concluding an 1 czech Republac ASreement for the avoidance of double taxation and the prevention of fiscal evasion wilh respect to taxes on ancome and on capital<,> <d6sireux de promouvoir et renforcer les relations 6conorniquet culturelles, scientifiques et techniques entre les deux Etats en > concluant une Convention en vue d'6vitea les doubles impositions et de prdvenir l'€vasion fiscale en mataare d'imp6ts sur le revenu et sur la fortune, France <lrU6o 6r, hq,o 6J(]$gob Ar 6srdq,oC6,('1b od, brbgq,0$ogoL 3ot6ob go6o0o336ro, 3gq,6grfuq,o, bs0g36q6o (,! tsCo('It r3q,Cbb) or3o(,J6 er OCC6oJU6,o g6omgd)o)r.r0g0o> J$oosq,t C o6arbo eJbC036oL !0oq,Cbot r e$ bJCgJUJblqoCboLt 6rprgbq-oCq,obol, sqggonU ts5Ltb3b SCor6bACbob 3 tuxembourS Greece 5 Hungary 6 lceland desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with totaxes on income and on capital Desiringto conclude a Convention forthe avoidance ofdouble taxation with respect to taxes on income and on capital desiring to conclude an Atreement for the avoidance of double taxation and the prevention of fiscal evasion with cttotaxes on income and on capital DESIRING to conclude an A8reement for the avoidance of 7 lreland 8 Italy double taxation and the prevention of fiscal evasion with respect to taxes on in(ome Desiring to conclude an ASreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on ancome, Desiring to conclude a Convention to avoid double taxation with respect to taxes on income and on capital and to prevent fiscalevasion <Desiring to promote and strengthen the economic, cultural, 9 Belgi!m 10 scientific and technical relations between both States> by concluding an Agreement for the avoidance of double taxation with respect to taxes on income and on capital desirinS to conclude en Agreement for ihe Avoidance of oouble Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on lncome, 11 Spain < desiring to promote and strengthen the economic, cultural and scientific relations> by concluding an Agreement for the avoidance of double taxation with respect to taxes on income and on capital 12 the Netherlands 13 China 14 Ponugal 15 Liechtenstein 16 Bulgaria 11 Croat a 18 Cyprus 19 Eston a oesiring that an agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income be concluded, Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, Desiring to conclude a Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on lncome and on Capital, <in order to promote and strenSlhen the economic relations between the two countries, have agreed as follows: > <The Government of Georgia and the Government of the Principality of [iechtenstein, desirinS to promote and strengthen economic relations> by concluding a Convention for the avoidance of double taxation with respeat to taxes on income and on capital<,> desiring to conclude a Convention for the avoidance of double taxation with respect to taxes on income and on capital desirin8 to conclude an Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on lncome and on capital desiring to promote and strengthen the economic, cultural and scientific relations by concluding an Agreement for the avoidance of double laxation and the prevention of fiscal evasion with respect to taxes on income and on capital, oeriring to conclude a Convention for the avoidan€e of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital 20 Finland oesiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with resDect to taxes on income, 2l nda desiring to conclude an ARreement for the Avoidance of Double Taxation <Desiring to promote and strengthen the economic, €ultural and scientific relations> by concludinS an Agreement for the 22 avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, 23 Latvia oesiring to conclude a Convention forthe avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, 24 Lithuania Desiring to conclude a convention for the avoidance ofdouble taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, san Marino 26 serbia <desiring to promote and strengthen the economic, cultural and scientific relations> by concludinS an A8reement for the avoidance of double taxation with respect to taxes on income and on capital, desiring to conclude an Agreement for the avoidance of double taxation with respect to taxes on income and on capitai, 27 SinSapore 28 Slovenia 29 Oesiring to conclude an atreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, desirinS to conclude an ASreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with rcspect to Taxes on lncome and on Capital, Oesiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, <The Government of Georgia and the Government of Romania 30 Romania 31 Slovak Republic 33 Sweden desirinB to promote and strenSthen the economic relations> by conchrdinS a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, <have agreed as follows:> desirinS to promote and strengthen the economic, cultural and scientific relations by concludinB an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect totaxes on income and on €apital, desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxe5 on income and on capital, 34 United (ingdom Desiring to aonclude an Atreement for the avoidance of double taxation and the prevention of fiscal evasion with resoect to taxes on income and on capital; Notiliaotion ol Listed Agrcefients Nol Contoining Existing Prcomble Longudge Pursuant to Article 6(6) of the Convention, Geoitia considers that the following agreements do not contain preamble language referringto a desire to develop an economic relationship or to enhance co-operation in tax matters, Listed Apreement Number Other Contractin8 Jurisdi€tion Luxembourg 3 4 Greece 5 Hungary lceland lreland Italy 6 1 8 10 the Netherlands 72 13 China 16 Bulgaria 77 Croatia 18 2A Cyprus Eston a Finland 23 Latvia 24 Lithuania 26 21 Serbia SinSapore 28 Slovenia 19 29 31 S ovak Republic 32 lsrael 33 34 United Kingdom Sweden Artlcle 7 - Prevention of Treaty Abuse Notilicolion ol Eisting P@vitions in Llsted Agreements Pursuant to Article 7(17Xa)ofthe Convention, GeorSla considers that the following agreements are not subject to a reservation under Article 7(15)(b) and contain a provision described in Article 7(2) The article and paraSraph number of each such provision is identified below. ListedAgreementNumber OtherContractinglu.isdiclion Provision 2 France 3 LuxembourE 10 11 Spain 74 Portugal 22 Korea 10 ProtocolArticle 8 ProtocolArtic e 3 Article 10(7); Article 11(5); Article 12 (5); Article 20 (3 Protocol paragraph (iia) Protocol 1 (c Article 10(6); Article 11 32 lsrael 34 United Kingdom Article 12(7); Article 13(6); Article 21(5) Article 26 (1;2) Article 10(6); Arri.le 11(5); Article 12(5); Article 21 (4) Article 8- Dividend Transfer Transactions ReseNotion Pursuant to Article 8(3)(a) of the Convention, ceo.gia reserves the right for the entirety ofArticle 8 not to apply to its Covered Tax Agreements. Article 9 - Capital Gains from Alienation of Shares or lnterests oI Entities Deriving their Value Principally f rom lmmovable property Pursuant to Article 9(6)(a) of the Convention, Georgia reserves the rjght for Article 9(1) not to apply to its Covered Tax Agreements. Article 10-Antl-ablse Rule for permanent Establishments Situated ln Third Ju.isdictlons Pursuant to Article 10(5)1a) of the Convention, Georgia reserves the right for the entirety of Arti.le 10 not to apply to its Covered Tax Agreements. Article 11-Application ofTaxAgreements to Rertrlct a party's Rightto Tax its Own Residents ReseNotion Pursuant to Article 11(3Xa) of the Convention, Georgia reserves the right for the entirety of Article 11 not to apply to its Covered Tax Agreements. Article 12 - Artificial Avoidahce of permanent Establishment Status through Commissionnaire Arrangements and Similar Strategies Pursuant to Article 12(4) of the Convention, Georgia reserves the right for the entirety of Article 12 not to apply to its Covered Tax Agreements. Article 13 - Artificial Avoidance of permanent Establishment status through the specific Actlvity Exemptions 11 Reservotion Pursuant to Article 13(6)(a) of the Convention, Geortia reserves the right for Article 13 not to apply to its Covered Tax Agreements. Artlcle 14- Splltting-up of Contracts Pursuant to Article 14(3)(a) of the Convention, Geortia reserves the riSht for Article 14 not to apply to its Covered Tax Agreements. Article 15 - Definition ofa Pe6on Closeh Related to an Entelprise ReseNotlon Pursuant to Article 15(2) of the Convention, Geo4ia reserves the right for the entirety of Article 15 not to apply to the Covered Tax ASreement to which the reservations described in Anicle 12(4), Article 13(6Xa)or (c), and Article 14(3Xa)apply. A.tlcle 16- MulualASreement Procedure Notificotlon of Existing Proeisions in Usted Agrcemen'J Pursuant to Article 16{6Xa) of the Convention, Georgla considers that the following agreements contain a provision described an Article 16(4)(a)(i). The article and paraSraph number of each such provi5ion is identified below. Listed Arrcement 1. Number Other Contractinq lurisdiction czech Republic 2_ 3. [uxembourg 4. Greece 5. 8. lceland lreland Italy 9. Belgium 6. 7_ 10. 12_ Soain The Netherlands 13. China 11. 14_ 15. Liechtenstein 16. Bulgarla 17. Croatia 18. Cyprus 19. Estonia 12 Provision Article 24(1), first sentence Article 26(1), first sentence Article 26(1), first sentence Article 26(1) . first senten.e Article 26(1), first sentence Article 23(1), first sentence Article 24(1), first sentence Article 25(1), first sentence Article 2511), first sentence Arti(le 23(1), first sentence Article 26{1), first sentence Article 26(1), first sentence Article 26(1), first sentence Article 25(1), first sentence Arti€le 24{1), first sentence Article 25(1), first sentence Article 24(1), first sentence Article 25(1), first sentence Article 25(1), first sentence 20. Finland 21_ lndia 22- 23. Latvia 24. Lithuania San Mar no 25. 26. Serbia 21_ Slngapore 18. Slovenia 29. 30. Romania 11. Slovak Republic lsrael 32 33. 34. sweden lJnited Kingdom Artirle 24{1}, first sentence Article 26(1), first sentence Article 24(1) , first sentence article 26(1), first sentence Anicle 26(1) , first sentence Article 25(1), first sentence Article 26(1), first sentence Article 24(1), first sentence Article 25(1), first sentence Article 24(1), first sentence Article 27(1), first sentence Article 24(1), first sentence Article 24(1), first sentence Article 24{1) , first sentence Article 26(1) Pursuant to Anicle 16(6)(b)(ii) of the convention, Geortla considers that the followin8 a8reements contain a provision that provides that a .ase referred to in the first sentence of Article 16(1) must be presented within a specific time period that is at lea5t three years from the first notification of the action resulting in taxataon not in accordance with the provisions of the Covered Tax Agreement. The article and para8raph nulhber ofeach such provision is identified below Listed Aflreement Number Other contrading Jurisdidion Provision 2. France 3. Luxembourg Article 24{ 1), second sentence Article 26( 1), second sentence Article 26(1), second sentence 4_ Greece Arti€le 26( 1), second sentence 1_ Hungary lceland lreland 8. Italy 9. Belgium Article 25(1), second sentence Article 23( 1), second sentence Article 24(1), second senten€e Article 26 1), second sentence Art cle 26 1), second sentence Arlicle 23 1) , second sentence Article 26 1), second sentence Article 261 1), second sentence Article 26(1), second sentence Article 25(1), second sentence Article 241 1), second sentence Article 26{1), second sentence article 24 1), second sentence 1. S. 6 Czech Republic 10. 11. Spain !2. 13. The Netherlands China 14. Portugal 15. Liechtenstein 16. Bulgaria 17. Croatia 18. Cyprus Estonia 19. 20. 21. Finland 22. Korea 21. Latvia 24. 25. San Marino lndia Lithuanra 13 Article 25 1) , second sentence Article 25(1), second sentence ariicle 24 1), second sentence Article 26 1), second sentence Article 24(1), second sentence Article 26 1), second sentence Article 26 1), second sentence Article 25 1), second sentence Serbia Singapore Slovenia 26. 27. 28_ Article 26(1), second sentence Article 24(1), second sentence cle 25(1), second sentence 32. lsrael cle 24(11 , second sentence cle 27(1), second sentence cle 24(1), second sentence cle 24(1), second sentence 33. sweden cle 24(1), second sentence 30. 5lovak Republic 31. Notlfrcotlon of Listed Agreements Not contoining Exlsaing Provisiot s Pursuant to Anicle 16(6)(cXii) of the Convention, GeorSla considers that the following agreement does not contain a provision described in Article 16(4Xb)(ii). other contractins rurisdiction tiSted Aqreement Number United 34 Pursuant to article 16(6Xd)(ii) of the Convention, Georgia considers that the following agreements do not contain a provision described an Article 16(4}(c)(ii) Other Contracting Jurirdaction listed Aareement Number 9 Belg um 14 Portuaal Anicle 17 - Corresponding Adlustments Pursuant to Article 17{3Xa) of the Convention, Georyia reserves the right for the entirety o, Article 17 not to apply to its Covered Tax Agreements that akeady contain a provision described in Article 1712). The followinS agreements contain provisions that are within the scope ofthis reservation Number Other ContGctint lurisdidion 4. Greece 5. HunBary Provision Article 9(2 Article 9(2 Article 9(2 Article 9(2 Article 9(21 6. 8. lceland lreland Italy Article 9(2 Article 9(2 Article 9(2 9. Belgiunr Article 9(2 Article 9(2 11. Spain cle 9(2 12. The Netherlands ce9(2 13. china cle 9(2 14- Portugal Article 9(2 Usted Agreement 1. Czech Republic 2. 3. 7_ Luxembourg 10. 14 15. Liechtenstein 16. 20. Bulgaria Croatia Cyprus Estonia Flnland 21. lndia 17. 18. 19. 22. Korea 23_ Latvia Ad cle 9(2) Article 9(2i Article 912) Article 9(2) article 9(2) Article 9(2) Article 9(2) Article 9(2) 26. Serbia 21_ Singapore Slovenia Article 9(2) Article 9{2) Article 9{2) Article 9{2) Article 9{2i Article 9(2) 29. Turkey Artic e 9(2) 30. Romania Article 9(2) 31. Slovak Republic srael Article 9(2) Artlcle 9{2) 33. Sweden 34. United Kingdom Article 912) Article 9(2) 24- Lithuanla 25. San Marino 28. 32. Article 35 - Entry into Eftect Reseryoaion Pursuant to Article 35(6)ofthe Convention, Geotgia reserves the riSht for Article 35(4) not to apply with respect to its Covered TaxAgreements. 15 ffi ;.*;q;;1;1.i1;;:lr+:* MLn,lrto ot For.rq^ AnEn. ( T'ITANSLAIION EUR or r.i€rruiion ar agr.em.nls ot Geo'9ia

ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT t ORGANISATION DE COOPERATION ET DE DEVELOPPEMENT ) ECONOMIOUES Procis-Verbal ol Signature GEORGIA Multilateral Convention to lmplement Tax Treaty Related Measures to Prevent Base Erosion and Prolit Shifting On 7 June 2017, at the headquarters ol the Organisation for Economic Co-op€ration and Development (OECD) in Paris, iilr Lasha KHUTSISHVILI, Deputy Minister of Flnance, invested with lutt pow€rs on behall of his Government, signed the: Multilatercl Convention to lmplement Tax Troaty Related Measures to Prcvent Base Etosion and Polit Shifting, done at Patis on 24 Novembet 2Ol 6 Pursuanl to Articles 28(7) and 29(4) of the Convention, Georgia provided, upon signature, a provisional list of expect€d reservations and notirications. ln wilness wher€of this procis-verbal has been drawn up and signed by Mr Nicola BONUCCI, Director lor Legal Atlairs of the OECD, in two copies, of which one will be deposited in the archives ol the OECD and the other transmitted to Georgia. The Director lor Legal Aflairs Nicola BONUCCI

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