Interpretation and implementation: treaty modifications follow covered agreement mutual agreement procedure; convention issues referred to Conference of the Parties. Questions on interpretation or implementation of a Covered Tax Agreement as modified by this Convention are to be determined under the Covered Tax Agreement's mutual agreement procedure (as modified by the Convention), while questions about interpretation or implementation of the Convention itself may be addressed by a Conference of the Parties convened under the Convention.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Interpretation and implementation: treaty modifications follow covered agreement mutual agreement procedure; convention issues referred to Conference of the Parties.
Questions on interpretation or implementation of a Covered Tax Agreement as modified by this Convention are to be determined under the Covered Tax Agreement's mutual agreement procedure (as modified by the Convention), while questions about interpretation or implementation of the Convention itself may be addressed by a Conference of the Parties convened under the Convention.
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