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HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
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Denmark: double taxation agreement, Article 27: Territorial extension

  1. This Convention may be extended, either in its entirety or with any necessary modifications, to any State or territory for whose international relations the United Kingdom or Denmark is responsible, which imposes taxes substantially similar in character to those to which the Convention 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 termination of the Convention by one of them under Article 30 shall also terminate, in the manner provided for in that Article, the application of the Convention to any State or territory to which it has been extended under this Article.