Metadata
Author: Giga-fren
Data
English[en]
A Contracting State shall not change the profits of an enterprise in the circumstances referred to in paragraph 1 after the expiry of the time limits provided in its relevant laws and, in any case, after six years from the end of the year in which the profits which would be subject to such change would have accrued to an enterprise of that State.
French[fr]
Pour déterminer l'ajustement à faire, il est tenu compte des autres dispositions du présent Accord et à cet effet les autorités compétentes des États contractants se consultent en cas de besoin.