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Any of the Contracting Parties can propose amendments to this Convention, especially if they anticipate serious budgetary losses due to its application. These proposed changes must be sent to the depositary specified in Article 7, who will then share them with the rest of the Contracting Parties.
All amendments must be ratified through a mutual agreement between the Contracting Parties.
Once approved, these amendments will be enacted following the guidelines provided in Article 7.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.