l) Subparagraph b) of paragraph 5 of Article 16 (Mutual Agreement Procedure);

m) Subparagraph a) of paragraph 3 of Article 17 (Corresponding Adjustments);

n) Paragraph 6 of Article 23 (Type of Arbitration Process); and

o) Paragraph 4 of Article 26 (Compatibility).

The reservations described in subparagraphs a) through o) above shall not apply to any Covered Tax

Agreement that is not included on the list described in this paragraph.

9. Any Party which has made a reservation in accordance with paragraph 1 or 2 may at any time withdraw it or replace it with a more limited reservation by means of a notification addressed to the Depositary. Such

Party shall make any additional notifications pursuant to paragraph 6 of Article 29 (Notifications) which may

be required as a result of the withdrawal or replacement of the reservation. Subject to paragraph 7 of Article

35 (Entry into Effect), the withdrawal or replacement shall take effect:

a) with respect to a Covered Tax Agreement solely with States or jurisdictions that are Parties to the Convention when the notification of withdrawal or replacement of the reservation is received

by the Depositary:

i) for reservations in respect of provisions relating to taxes withheld at source, where the event giving rise to such taxes occurs on or after 1 January of the year next following the

expiration of a period of six calendar months beginning on the date of the communication

by the Depositary of the notification of withdrawal or replacement of the reservation; and

ii) for reservations in respect of all other provisions, for taxes levied with respect to taxable periods beginning on or after 1 January of the year next following the expiration of a

period of six calendar months beginning on the date of the communication by the

Depositary of the notification of withdrawal or replacement of the reservation; and

b) with respect to a Covered Tax Agreement for which one or more Contracting Jurisdictions becomes a Party to this Convention after the date of receipt by the Depositary of the notification

of withdrawal or replacement: on the latest of the dates on which the Convention enters into

force for those Contracting Jurisdictions.

Article 29 – Notifications

1. Subject to paragraphs 5 and 6 of this Article, and paragraph 7 of Article 35 (Entry into Effect), notifications pursuant to the following provisions shall be made at the time of signature or when depositing

the instrument of ratification, acceptance or approval:

a) Clause ii) of subparagraph a) of paragraph 1 of Article 2 (Interpretation of Terms);

b) Paragraph 6 of Article 3 (Transparent Entities);

c) Paragraph 4 of Article 4 (Dual Resident Entities);

d) Paragraph 10 of Article 5 (Application of Methods for Elimination of Double Taxation);

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