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.
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 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.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.