i) it shall make the appropriate adjustment referred to in paragraph 1; or

ii) its competent authority shall endeavour to resolve the case under the provisions of a Covered Tax Agreement relating to mutual agreement procedure;

c) in the case of a Party that has made a reservation under clause ii) of subparagraph c) of paragraph 5 of Article 16 (Mutual Agreement Procedure), for the entirety of this Article not to apply to its

Covered Tax Agreements on the basis that in its bilateral treaty negotiations it shall accept a

treaty provision of the type contained in paragraph 1, provided that the Contracting Jurisdictions

were able to reach agreement on that provision and on the provisions described in clause ii) of

subparagraph c) of paragraph 5 of Article 16 (Mutual Agreement Procedure).

4. Each Party that has not made a reservation described in paragraph 3 shall notify the Depositary of whether each of its Covered Tax Agreements contains a provision described in paragraph 2, and if so, the

article and paragraph number of each such provision. Where all Contracting Jurisdictions have made such a

notification with respect to a provision of a Covered Tax Agreement, that provision shall be replaced by the

provisions of paragraph 1. 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.

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