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of <h1>Article 36: Arbitration Provisions in Tax Treaties Effective Upon Convention's Entry or Mutual Agreement Between Jurisdictions.</h1> Article 36 of the Convention to Implement Tax Treaty Measures addresses the entry into effect of Part VI, concerning arbitration, between Contracting Jurisdictions in a Covered Tax Agreement. It specifies that arbitration provisions apply to cases presented after the Convention's entry into force for both jurisdictions or when mutual agreement is reached. Jurisdictions can reserve rights for arbitration in cases presented before the Convention's effective date, contingent on mutual agreement. Adjustments to the timing references are made for new agreements or changes in reservations, with notifications by the Depositary marking these effective dates.
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