Page:United States Statutes at Large Volume 62 Part 2.djvu/490

 1768 TREATIES Extension to over- seas territories. Notice of termina- tion. Application of Con- vention. [62 STAT. ARTICLE XXVII (1) Either of the Contracting States may, at the time of exchange of instruments of ratification or thereafter while the present Conven- tion continues in force, by a written notification of extension given to the other Contracting State through diplomatic channels, declare the desire of the government of any overseas part of the Kingdom (in the case of the Netherlands) or overseas territory (in the case of the United States), which imposes taxes substantially similar in character to those which are the subject of the present Convention, that the opera- tion of the present Convention, either in whole or as to such provisions thereof as may be deemed to have special application, shall extend to such part or territory. (2) In the event that a notification is given by one of the Contract- ing States in accordance with paragraph (1) of this Article, the present Convention, or such provisions thereof as may be specified in the notification, shall apply to any part or territory named in such notification on and after the first day of January following the date of a written communication through diplomatic channels addressed to such Contracting State by the other Contracting State, after such action by the latter State as may be necessary in accordance with its own procedures, stating that such notification is accepted in respect of such part or territory. In the absence of such acceptance, none of the provisions of the present Convention shall apply to such part or territory. (3) At any time after the expiration of one year from the effec- tive date of an extension made by virtue of paragraphs (1) and (2) of this Article, either of the Contracting States may, by a written notice of termination given to the other Contracting State through diplomatic channels, terminate the application of the present Con- vention to any part or territory to which the Convention, or any of its provisions, has been extended. In that case, the present Conven- tion, or the provisions thereof specified in the notice of termination, shall cease to be applicable to the part or territory named in such no- tice of termination on and after the first day of January following the expiration of a period of six months after the date of such notice; provided, however, that this shall not affect the continued applica- tion of the Convention, or any of the provisions thereof, to the United States, to the Netherlands, or to any part or territory (not named in the notice of termination) to which the Convention, or such pro- vision thereof, applies. (4) For the application of the present Convention in relation to any part or territory to which it is extended by notification given by the United States or the Netherlands, references to "the United States" or to "the Netherlands" or to one or the other Contracting State, as the case may be, shall be construed to refer to such part or territory.

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