К примеру, в протоколе к налоговому соглашению между Францией и Испанией 1995 г. содержится следующая формулировка: «16. The provisions of the Convention shall not prevent: (a) France from applying the provisions of Articles 209b and 212 of its general code of taxes, or other similar provisions which may amend or replace those articles… It is understood that the abovementioned provisions of domestic law regarding thin capitalization are applicable insofar as they are in accordance with the principles of paragraph 1 of article 9».
