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of <h1>Article 35: Timing and Application for Tax Treaty Measures on Base Erosion; Includes Notifications and Mutual Agreement Procedures.</h1> Article 35 of the Convention to Implement Tax Treaty Measures to Prevent Base Erosion and Profit Shifting outlines the entry into effect of its provisions in each Contracting Jurisdiction concerning a Covered Tax Agreement. It specifies the timing for the application of rules related to taxes withheld at source and other taxes, allowing for adjustments based on notifications to the Depositary. The article also includes provisions for mutual agreement procedures and the entry into effect of new Covered Tax Agreements. Parties can reserve the right to modify certain date references and must notify the Depositary and other jurisdictions of their internal procedural completions.
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