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HMRC internal manual

Double Taxation Relief Manual

DT: Philippines: double taxation agreement, Article 26: Territorial extension

(1) This Convention may be extended, either in its entirety or with modifications toany territory for whose international relations either Contracting State is responsibleand which imposes taxes substantially similar in character to those to which thisConvention applies. Any such extension shall take effect from such date and subject tosuch modifications and conditions, including conditions as to termination, as may bespecified and agreed between the Contracting States in notes to be exchanged throughdiplomatic channels.

(2) Unless otherwise agreed by both Contracting States, the termination of this Conventionshall terminate the application of this Convention to any territory to which it has beenextended under the provisions of this Article.