Territorial extension permits the Convention to cover excluded Danish territories with similar taxes, subject to agreed modifications.

The Convention may be extended, wholly or with agreed modifications, to Danish territories excluded from application if those territories impose taxes substantially similar to those covered by the Convention; extensions take effect from agreed dates and under specified modifications and conditions communicated by exchanged notes or other constitutional means. Absent mutual agreement to the contrary, termination of the Convention by one Contracting State also terminates its application to any Danish territory to which it was extended, in accordance with the Convention's termination rules.

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