TMI BlogInterpretation of TermsX X X X Extracts X X X X X X X X Extracts X X X X ..... respect to taxes on income (whether or not other taxes are also covered): i) that is in force between two or more: A) Parties; and/or B) jurisdictions or territories which are parties to an agreement described above and for whose international relations a Party is responsible; and ii) with respect to which each such Party has made a notification to the Depositary listing the agreement as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this Convention but for which the Convention is not yet in force.
2. As regards the application of this Convention at any time by a Party, any term not defined herein shall, unless the context otherwise requires, have the meaning that it has at that time under the relevant Covered Tax Agreement.
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