A) the Contracting Jurisdictions shall make no adjustment to the profits that are attributable to a permanent establishment of an enterprise of one of the Contracting

Jurisdictions after a period that is mutually agreed between both Contracting

Jurisdictions from the end of the taxable year in which the profits would have been

attributable to the permanent establishment (this provision shall not apply in the

case of fraud, gross negligence or wilful default); and

B) the Contracting Jurisdictions shall not include in the profits of an enterprise, and tax accordingly, profits that would have accrued to the enterprise but that by reason

of the conditions referred to in a provision in the Covered Tax Agreement relating

to associated enterprises have not so accrued, after a period that is mutually agreed

between both Contracting Jurisdictions from the end of the taxable year in which

the profits would have accrued to the enterprise (this provision shall not apply in

the case of fraud, gross negligence or wilful default).

6. a) Each Party that has not made a reservation described in subparagraph a) of paragraph 5 shall notify the Depositary of whether each of its Covered Tax Agreements contains a provision described

in clause i) of subparagraph a) of paragraph 4, and if so, the article and paragraph number of

each such provision. Where all Contracting Jurisdictions have made a notification with respect

to a provision of a Covered Tax Agreement, that provision shall be replaced by the first sentence

of paragraph 1. In other cases, the first sentence of paragraph 1 shall supersede the provisions

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

that sentence.

b) Each Party that has not made the reservation described in subparagraph b) of paragraph 5 shall notify the Depositary of:

i) the list of its Covered Tax Agreements which contain a provision that provides that a case referred to in the first sentence of paragraph 1 must be presented within a specific time

period that is shorter than three years from the first notification of the action resulting in

taxation not in accordance with the provisions of the Covered Tax Agreement, as well as

the article and paragraph number of each such provision; a provision of a Covered Tax

Agreement shall be replaced by the second sentence of paragraph 1 where all Contracting

Jurisdictions have made such a notification with respect to that provision; in other cases,

subject to clause ii), the second sentence of paragraph 1 shall supersede the provisions of

the Covered Tax Agreement only to the extent that those provisions are incompatible

with the second sentence of paragraph 1;

ii) the list of its Covered Tax Agreements which contain a provision that provides that a case referred to in the first sentence of paragraph 1 must be presented within a specific time

period that is at least three years from the first notification of the action resulting in

taxation not in accordance with the provisions of the Covered Tax Agreement, as well as

the article and paragraph number of each such provision; the second sentence of

paragraph 1 shall not apply to a Covered Tax Agreement where any Contracting

Jurisdiction has made such a notification with respect to that Covered Tax Agreement.

c) Each Party shall notify the Depositary of:

i) the list of its Covered Tax Agreements which do not contain a provision described in clause i) of subparagraph b) of paragraph 4; the first sentence of paragraph 2 shall apply

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