Party to the Convention pursuant to subparagraph b) or c) of paragraph 1 of Article 27 (Signature and

Ratification, Acceptance or Approval), shall be made by the responsible Party and can be different from the

reservations made by that Party for its own Covered Tax Agreements.

5. Reservations shall be made at the time of signature or when depositing the instrument of ratification, acceptance or approval, subject to the provisions of paragraphs 2, 6 and 9 of this Article, and paragraph 5 of

Article 29 (Notifications). However, for a Party which chooses under Article 18 (Choice to Apply Part

VI) to apply Part VI (Arbitration) after it has become a Party to this Convention, reservations described in

subparagraphs p), q), r) and s) of paragraph 1 of this Article shall be made at the same time as that Party’s notification to the Depositary pursuant to Article 18 (Choice to Apply Part VI).

6. If reservations are made at the time of signature, they shall be confirmed upon deposit of the instrument of ratification, acceptance or approval, unless the document containing the reservations explicitly specifies

that it is to be considered definitive, subject to the provisions of paragraphs 2, 5 and 9 of this Article, and

paragraph 5 of Article 29 (Notifications).

7. If reservations are not made at the time of signature, a provisional list of expected reservations shall be provided to the Depositary at that time.

8. For reservations made pursuant to each of the following provisions, a list of agreements notified pursuant to clause ii) of subparagraph a) of paragraph 1 of Article 2 (Interpretation of Terms) that are within

the scope of the reservation as defined in the relevant provision (and, in the case of a reservation under any

of the following provisions other than those listed in subparagraphs c), d) and n), the article and paragraph

number of each relevant provision) must be provided when such reservations are made:

a) Subparagraphs b), c), d), e) and g) of paragraph 5 of Article 3 (Transparent Entities);

b) Subparagraphs b), c) and d) of paragraph 3 of Article 4 (Dual Resident Entities);

c) Paragraphs 8 and 9 of Article 5 (Application of Methods for Elimination of Double Taxation);

d) Paragraph 4 of Article 6 (Purpose of a Covered Tax Agreement);

e) Subparagraphs b) and c) of paragraph 15 of Article 7 (Prevention of Treaty Abuse);

f) Clauses i), ii), and iii) of subparagraph b) of paragraph 3 of Article 8 (Dividend Transfer Transactions);

g) Subparagraphs d), e) and f) of paragraph 6 of Article 9 (Capital Gains from Alienation of Shares or Interests of Entities Deriving their Value Principally from Immovable Property);

h) Subparagraphs b) and c) of paragraph 5 of Article 10 (Anti-abuse Rule for Permanent Establishments Situated in Third Jurisdictions);

i) Subparagraph b) of paragraph 3 of Article 11 (Application of Tax Agreements to Restrict a Party’s Right to Tax its Own Residents);

j) Subparagraph b) of paragraph 6 of Article 13 (Artificial Avoidance of Permanent Establishment Status through the Specific Activity Exemptions);

k) Subparagraph b) of paragraph 3 of Article 14 (Splitting-up of Contracts);

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