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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

The Federal State Berlin

This Convention shall apply also to Land Berlin, unless the Government of the Federal Republic of Germany makes a statement otherwise to the Government of the Republic of Ecuador within the three months following the entry into force of this Convention.