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X X X X Extracts X X X X
....ovisions which shall form an integral part of the said Agreement: 1. For the purposes of paragraph 3 of Article 4, it is clarified that in cases where the State in which the place of effective management of a person (other than an individual) is situated cannot be determined, then the competent authorities of the Contracting States shall endeavour to settle the question by mutual agreement. ....
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