DT7329 - DT: France: double taxation agreement, Article 29: Territorial extension

(1) This Convention may be extended, either in its entirety or with any necessary modifications, to any territory to which this Article applies and 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 for this purpose.

(2) Unless otherwise agreed by both Contracting States, the termination of the Convention by one of them under Article 31 shall terminate, in the manner provided for in that Article, the application of the Convention to any territory to which it has been extended under this Article.

(3) The territories to which this Article applies are:

(a) in relation to the United Kingdom:

any territory other than the United Kingdom for whose international relations the United Kingdom is responsible;

(b) in relation to France:

the French overseas territories.