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- Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (Paris, November 24, 2016)
- Part VII.
- Article 38 - Relation with Protocols
Article 38 - Relation with Protocols
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 Slate 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 accordance with its provisions.
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