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of <h1>Article 30 of OECD Model Tax Convention Allows Territorial Extension with Conditions; UN Model Excludes Article 30.</h1> Article 30 of the OECD Model Tax Convention allows for the territorial extension of the Convention to parts of the territories of State A or State B or to any state or territory for which these states are responsible, provided the region imposes taxes similar to those covered by the Convention. The extension's effective date, modifications, and conditions are agreed upon through diplomatic channels. Termination of the Convention by either contracting state also ends its application to any extended territories unless otherwise agreed. The UN Model Tax Convention does not include Article 30.
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