- 1.It is understood that the Commentaries on the Model Conventions of the OECD and UN – as they may be revised from time to time – constitute a means of interpretation in the sense of the Vienna Convention on the Law of Treaties of 23 May 1969 as far as the provisions of this Convention correspond to the OECD and UN Model Conventions and are subject to any contrary interpretations stipulated in this Protocol, any contrary interpretation agreed to by the competent authorities after the entry into force of this Convention and any future reservations or observations to the OECD and UN Model or their Commentaries made by either Contracting State.
- 2.The Contracting States may agree to extend this Convention either in its entirety or with any necessary modifications, to Aruba, Curaçao or Sint Maarten, if the Contracting States agree that such parts of the Kingdom of the Netherlands impose taxes similar or sufficiently similar in character and rates to those to which the Convention applies.
