Artikel 28 Verdrag tussen het Koninkrijk der Nederlanden en de Zwitserse Bondsstaat tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen en het voorkomen van het ontduiken en ontwijken van belasting

Article 28 Territorial extension 1 This Convention may be extended, either in its entirety or with any necessary modifications, to the parts of the Kingdom of the Netherlands situated outside Europe, if the parts concerned impose taxes substantially similar in character to those to which the Convention applies. Any such extension shall be agreed upon between the two Contracting Parties in an exchange of notes through diplomatic channels and shall take effect from such date and subject to such modifications and conditions (including conditions as to termination) as shall be specified therein. 2 Unless otherwise expressly agreed upon between the Contracting States, the termination of this Convention shall also terminate any extension of the Convention to any part of the Kingdom of the Netherlands to which it has been extended under this Article.