Amendment procedure for CbC reporting Agreement requires unanimous written consent; effective after one month from last signature. Section 7 requires amendments to the Multilateral Competent Authority Agreement to be made by consensus via written agreement of all Competent Authorities that have the Agreement in effect, and, unless otherwise agreed, an amendment is effective on the first day of the month following the expiration of a one month period after the date of the last signature.
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Provisions expressly mentioned in the judgment/order text.
Amendment procedure for CbC reporting Agreement requires unanimous written consent; effective after one month from last signature.
Section 7 requires amendments to the Multilateral Competent Authority Agreement to be made by consensus via written agreement of all Competent Authorities that have the Agreement in effect, and, unless otherwise agreed, an amendment is effective on the first day of the month following the expiration of a one month period after the date of the last signature.
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