5. A Party may extend at any time the list of agreements notified under clause ii) of subparagraph a) of paragraph 1 of Article 2 (Interpretation of Terms) by means of a notification addressed to the Depositary.

The Party shall specify in this notification whether the agreement falls within the scope of any of the

reservations made by the Party which are listed in paragraph 8 of Article 28 (Reservations). The Party may

also make a new reservation described in paragraph 8 of Article 28 (Reservations) if the additional agreement

would be the first to fall within the scope of such a reservation. The Party shall also specify any additional

notifications that may be required under subparagraphs b) through s) of paragraph 1 to reflect the inclusion

of the additional agreements. In addition, if the extension results for the first time in the inclusion of a tax

agreement entered into by or on behalf of a jurisdiction or territory for whose international relations a Party

is responsible, the Party shall specify any reservations (pursuant to paragraph 4 of Article 28 (Reservations))

or notifications (pursuant to paragraph 2 of this Article) applicable to Covered Tax Agreements entered into

by or on behalf of that jurisdiction or territory. On the date on which the added agreement(s) notified under

clause ii) of subparagraph a) of paragraph 1 of Article 2 (Interpretation of Terms) become Covered Tax

Agreements, the provisions of Article 35 (Entry into Effect) shall govern the date on which the modifications

to the Covered Tax Agreement shall have effect.

6. A Party may make additional notifications pursuant to subparagraphs b) through s) of paragraph 1 by means of a notification addressed to the Depositary. These notifications shall take effect:

a) with respect to Covered Tax Agreements solely with States or jurisdictions that are Parties to the Convention when the additional notification is received by the Depositary:

i) for notifications 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 additional notification; and

ii) for notifications 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 additional notification; 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 additional

notification: on the latest of the dates on which the Convention enters into force for those

Contracting Jurisdictions.

Article 30 – Subsequent Modifications of Covered Tax Agreements

The provisions in this Convention are without prejudice to subsequent modifications to a Covered Tax

Agreement which may be agreed between the Contracting Jurisdictions of the Covered Tax Agreement.

Article 31 – Conference of the Parties

1. The Parties may convene a Conference of the Parties for the purposes of taking any decisions or exercising any functions as may be required or appropriate under the provisions of this Convention.

2. The Conference of the Parties shall be served by the Depositary.

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