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of <h1>Countries Engage in Multi-Stage Tax Treaty Negotiations, Considering Trade and Investment Levels Before Ratification and Implementation</h1> Negotiating a tax treaty involves several stages: initial contacts, model treaty exchange, and face-to-face negotiations typically held in two rounds. Countries consider trade and investment levels before entering negotiations. Negotiations proceed article-by-article, with unresolved issues marked for later discussion. Once the treaty text is agreed upon, it is initialed and signed by an authorized official. Each country then ratifies the treaty following its procedures. The treaty is concluded upon exchanging ratification instruments and enters into force as per its specific rules.
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