Territorial extension permits a tax convention to be applied to dependent territories with similar taxes, subject to agreed conditions. Article 30 permits extension of the Convention to territories for whose international relations a Contracting State is responsible when those territories impose taxes substantially similar to those covered by the Convention; extensions take effect on dates and subject to modifications and conditions, including termination terms, as agreed and specified between the Contracting States, commonly by exchange of diplomatic notes, and termination of the Convention generally terminates any such extensions unless otherwise agreed.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Territorial extension permits a tax convention to be applied to dependent territories with similar taxes, subject to agreed conditions.
Article 30 permits extension of the Convention to territories for whose international relations a Contracting State is responsible when those territories impose taxes substantially similar to those covered by the Convention; extensions take effect on dates and subject to modifications and conditions, including termination terms, as agreed and specified between the Contracting States, commonly by exchange of diplomatic notes, and termination of the Convention generally terminates any such extensions unless otherwise agreed.
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