OBS: Detta är utgåva 2024.2. Visa senaste utgåvan.

Artikeln ger stöd för att utvidga avtalets territoriella tillämpningsområde.


1. This Convention may be extended, either in its entirety or with any necessary modifications [to any part of the territory of (State A) or of (State B) which is specifically excluded from the application of the Convention or], to any State or territory for whose international relations (State A) or (State B) 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 32 shall also terminate, in the manner provided for in that Article, the application of the Convention [to any part of the territory of (State A) or of (State B) or] to any State or territory to which it has been extended under this Article.

Avvikelser i svenska skatteavtal

Möjligheten att utvidga avtalets territoriella tillämpningsområde saknar praktisk betydelse för Sverige eftersom hela Sveriges territorium omfattas av våra skatteavtal. Den har däremot betydelse för vissa avtalsparter, se till exempel avtalen med Frankrike (artikel 29) och Nederländerna (artikel 31).