DT5976 - DT: Denmark: double taxation agreement, Article 27: Territorial extension
- This Convention may be extended, either in its entirety or with
any necessary modifications, to any State or territory for whose
international relations the United Kingdom or Denmark is
responsible, which imposes taxes substantially similar in character
to those to which the Convention applies. Any such extension shall
take effect from such date and subject to such modifications and
conditions, including conditions as to termination, as may be
specified and agreed between the Contracting States in notes to be
exchanged through diplomatic channels or in any other manner in
accordance with their constitutional procedures.
- Unless otherwise agreed by both Contracting States, the
termination of the Convention by one of them under Article 30 shall
also terminate, in the manner provided for in that Article, the
application of the Convention to any State or territory to which it
has been extended under this Article.
