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the provisions of paragraph 1 to the extent provided in paragraph 2. In other cases, paragraph 1 shall

supersede the provisions of the Covered Tax Agreement only to the extent that those provisions are

incompatible with paragraph 1.

Article 15 – Definition of a Person Closely Related to an Enterprise

1. For the purposes of the provisions of a Covered Tax Agreement that are modified by paragraph 2 of Article 12 (Artificial Avoidance of Permanent Establishment Status through Commissionnaire Arrangements

and Similar Strategies), paragraph 4 of Article 13 (Artificial Avoidance of Permanent Establishment Status

through the Specific Activity Exemptions), or paragraph 1 of Article 14 (Splitting-up of Contracts), a person

is closely related to an enterprise if, based on all the relevant facts and circumstances, one has control of the

other or both are under the control of the same persons or enterprises. In any case, a person shall be considered

to be closely related to an enterprise if one possesses directly or indirectly more than 50 per cent of the

beneficial interest in the other (or, in the case of a company, more than 50 per cent of the aggregate vote and

value of the company’s shares or of the beneficial equity interest in the company) or if another person possesses directly or indirectly more than 50 per cent of the beneficial interest (or, in the case of a company,

more than 50 per cent of the aggregate vote and value of the company’s shares or of the beneficial equity interest in the company) in the person and the enterprise.

2. A Party that has made the reservations described in paragraph 4 of Article 12 (Artificial Avoidance of Permanent Establishment Status through Commissionnaire Arrangements and Similar Strategies),

subparagraph a) or c) of paragraph 6 of Article 13 (Artificial Avoidance of Permanent Establishment Status

through the Specific Activity Exemptions), and subparagraph a) of paragraph 3 of Article 14 (Splitting-up

of Contracts) may reserve the right for the entirety of this Article not to apply to the Covered Tax Agreements

to which those reservations apply.

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