Notifications

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..... e) Paragraphs 5 and 6 of Article 6 (Purpose of a Covered Tax Agreement); f) Paragraph 17 of Article 7 (Prevention of Treaty Abuse); g) Paragraph 4 of Article 8 (Dividend Transfer Transactions); h) Paragraphs 7 and 8 of Article 9 (Capital Gains from Alienation of Shares or Interests of Entities Deriving their Value Principally from Immovable Property); i) Paragraph 6 of Article 10 (Anti-abuse Rule for Permanent Establishments Situated in Third Jurisdictions); j) Paragraph 4 of Article 11 (Application of Tax Agreements to Restrict a Party s Right to Tax its Own Residents); k) Paragraphs 5 and 6 of Article 12 (Artificial Avoidance of Permanent Establishment Status through Commissionnaire Arrangements and Similar Strategies); l) Paragraphs 7 an .....

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..... ignature, a provisional list of expected notifications shall be provided at that time. 5. A Party may extend at any time the list of agreements notified under clause ii) of subparagraph a) of paragraph 1 of Article 2 (Interpretation of Terms) by means of a notification addressed to the Depositary. The Party shall specify in this notification whether the agreement falls within the scope of any of the reservations made by the Party which are listed in paragraph 8 of Article 28 (Reservations). The Party may also make a new reservation described in paragraph 8 of Article 28 (Reservations) if the additional agreement would be the first to fall within the scope of such a reservation. The Party shall also specify any additional notifications that .....

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..... dar months beginning on the date of the communication by the Depositary of the additional notification; and ii) for notifications in respect of all other provisions, for taxes levied with respect to taxable periods beginning on or after 1 January of the year next following the expiration of a period of six calendar months beginning on the date of the communication by the Depositary of the additional notification; and b) with respect to a Covered Tax Agreement for which one or more Contracting Jurisdictions becomes a Party to this Convention after the date of receipt by the Depositary of the additional notification: on the latest of the dates on which the Convention enters into force for those Contracting Jurisdictions. - - statute, statut .....

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