Territorial Extension. 1. This Agreement may be extended, either in its entirety or with any necessary modifications, to the overseas territories of the French Republic which imposes taxes substantially similar in character to those to which the Agreement applies. Any such extension shall take effect from such date and subject to such modifications and conditions, including conditions as to termination, as may be specified and agreed between the Contracting States in notes to be exchanged through diplomatic channels or in any other manner in accordance with their constitutional procedures. 2. Unless otherwise agreed by both Contracting States, the denunciation of the Agreement by one of them under Article 31 shall terminate, in the manner provided for in that Article, the application of the Agreement to any territory to which it has been extended under this Article.
Appears in 6 contracts
Samples: Avoidance of Double Taxation Agreement (Dta), Income Tax Treaty, Avoidance of Double Taxation Agreement (Dta)
