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- Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (Paris, November 24, 2016)
- PART I.
- Article 1 - Scope of the Convention
Article 1 - Scope of the Convention
Article 1 - Scope of the Convention
This Convention modifies all Covered Tax Agreements as defined in subparagraph a) of paragraph 1 of Article 2 (Interpretation of Terms).
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