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Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.

ARTICLE 28

Berlin-West-Clause

In conformity with the Quadripartite Agreement of 3 September 1971, this Convention shall be extended to Berlin (West) in accordance with established procedures.