Article 18 - Choice to Apply Part VI - France - Convention to Implement Tax Treaty related Measures to Prevent Base Erosion and Profit Shifting

PART VI. ARBITRATION Article 18 Choice to Apply Part VI A Party may choose to apply this Part with respect to its Covered Tax Agreements and shall notify the Depositary accordingly. This Part shall apply in relation to two Contracting Jurisdictions with respect to a Covered Tax Agreement only where both Contracting Jurisdictions have made such a notification.