Article 38 - Relation with Protocols - France - Convention to Implement Tax Treaty related Measures to Prevent Base Erosion and Profit Shifting

Article 38 Relation with Protocols 1. This Convention may be supplemented by one or more protocols. 2. In order to become a party to a protocol, a State or jurisdiction must also be a Party to this Convention. 3. A Party to this Convention is not bound by a protocol unless it becomes a party to the protocol in accordance with its provisions.