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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Article 32: Resolving Tax Treaty Interpretation Issues via Mutual Agreement and Conference of Parties to Prevent Profit Shifting.</h1> Article 32 of the Convention between France and other parties for implementing tax treaty-related measures focuses on the interpretation and implementation of Covered Tax Agreements. It states that any questions regarding interpretation or implementation should be resolved according to the mutual agreement provisions of the Covered Tax Agreement, as modified by the Convention. Additionally, issues concerning the Convention itself can be addressed by a Conference of the Parties, as outlined in Article 31. This framework aims to prevent base erosion and profit shifting through international cooperation and agreement.
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