Territorial extension of tax treaty: allows extension to specified territories where taxes are substantially similar, via diplomatic notes. Article 28 permits extension of the Convention in whole or with modifications to Aruba or the Netherlands Antilles where those territories impose taxes ... Summary
Territorial extension of tax treaty: allows extension to specified territories where taxes are substantially similar, via diplomatic notes.
Article 28 permits extension of the Convention in whole or with modifications to Aruba or the Netherlands Antilles where those territories impose taxes substantially similar in character to those covered by the Convention; such extensions become effective from dates and under modifications and termination conditions specified in notes exchanged through diplomatic channels.
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