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of <h1>Article 2 Defines Key Terms for Implementing Tax Treaty Measures to Prevent Base Erosion and Profit Shifting</h1> Article 2 of the Convention outlines the interpretation of terms used within the context of implementing tax treaty-related measures to prevent base erosion and profit shifting. It defines 'Covered Tax Agreement' as an agreement to avoid double taxation on income, which is in force between parties or jurisdictions and has been notified to the Depositary. 'Party' refers to a state or jurisdiction for which the Convention is in force, while 'Contracting Jurisdiction' and 'Signatory' denote parties to a Covered Tax Agreement and those who have signed but not yet enforced the Convention, respectively. Undefined terms are interpreted according to the relevant Covered Tax Agreement.
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