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of <h1>Tax Treaty Expansion: Nations Can Extend Agreement Scope to Represented Territories via Mutual Diplomatic Consent</h1> The text describes territorial extension provisions for a Double Tax Avoidance Agreement (DTAA) based on the OECD Model. It allows contracting states to extend the convention to territories they internationally represent, subject to similar tax characteristics. The extension requires mutual agreement through diplomatic channels, specifying effective dates, modifications, and termination conditions. If one state terminates the convention, the extension to other territories is also automatically terminated.
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