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of <h1>Article 6 Modifies Tax Treaties to Prevent Abuse, Allowing Reservations for Existing Agreements with Similar Provisions</h1> Article 6 of the Convention to Implement Tax Treaty Measures addresses treaty abuse by modifying Covered Tax Agreements to include specific preamble language. This language aims to eliminate double taxation without enabling non-taxation or reduced taxation through evasion or avoidance, including treaty-shopping. Parties can include additional preamble text to foster economic relationships and tax cooperation. Parties may reserve the right not to apply these modifications if existing agreements already address these concerns. Notifications to the Depositary are required to confirm the inclusion or replacement of preamble language, ensuring consistency across jurisdictions.
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