Artikel 32 Overeenkomst tussen het Koninkrijk der Nederlanden en Malta tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen en naar het vermogen

Article 32 Territorial extension 1 This Agreement may be extended, either in its entirety or with any necessary modifications, to the Netherlands Antilles or Aruba, if the country concerned imposes taxes substantially similar in character to those to which this 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 in notes to be exchanged through diplomatic channels. 2 Unless otherwise agreed the termination of the Agreement shall not of itself also terminate any extension of the Agreement to the Netherlands Antilles or Aruba.