- 1
- The competent authorities of the States may by mutual agreement settle the mode of application of Articles 10, 11 and 12.
- 2
- The competent authorities of each of the States, in accordance with the practices of that State, may prescribe regulations necessary to carry out other provisions of this Convention.
- 3
- It is understood that:
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- a)where under the provisions of this Convention a resident of the Netherlands is exempt or entitled to relief from Danish tax, similar exemption or relief shall be applied to the undivided estate of a deceased person insofar as one or more of the beneficiaries are residents of the Netherlands;
- b)for the purposes of Article 23, the Danish tax on the undivided estate of a deceased person shall, insofar as the income accrues to a beneficiary who is a resident of the Netherlands, be regarded as tax on the income of such beneficiary.
