Protocol

Protocol

Protocol means:
the original draft, minutes, or record from which a tax treaty is signed. An accompanying annex gives data relating to the treaty. Signed document containing the points on which agreement has been reached by the negotiating parties preliminary to a final treaty. For tax purposes, a protocol is signed and ratified by the parties in addition to an existing tax treaty. The protocol may be signed simultaneously with the tax treaty or later, and it clarifies, implements or modifies treaty provisions. For example, on September 18, 1992, a tax treaty and protocol was signed between Mexico and the United States.


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