Artikel 26 Overeenkomst tussen de Regering van het Koninkrijk der Nederlanden en de Regering van Nieuw-Zeeland tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen

Article 26 Territorial extension 1 This Convention may be extended, either in its entirety or with any necessary modifications, to the country of the Netherlands Antilles and to any territory for whose international relations New Zealand is responsible, if that country or territory 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 Government of the Kingdom of the Netherlands and the Government of New Zealand in notes to be exchanged through diplomatic channels. 2 Unless otherwise agreed the termination of the Convention shall not also terminate any extension of the Convention to any country or territory to which it has been extended under this Article.