In case Danish law is changed in such a way that Denmark can exercise a taxation right as laid down in paragraph 5 of Article 13 then at the request of Denmark, the provisions of paragraph 5 of Article 13 may be changed and replaced by the following text:
“5. The provisions of paragraph 4 shall not affect the right of each of the States to levy according to its own law a tax on gains from the alienation of shares or `jouissance' rights in a company, the capital of which is wholly or partly divided into shares and which is, under the laws of that State, a resident of that State, derived by an individual who is a resident of the other State and has been a resident of the first-mentioned State in the course of the last five years preceding the alienation of the shares or `jouissance' rights."
The request for such change shall be made through diplomatic channels, by giving notice to the Netherlands. The change shall enter into force on the thirtieth day after the date on which the Netherlands has received such notice, and its provisions shall thereupon have effect in respect of taxes on capital gains derived on or after the first of January in the calendar year immediately following the year in which the change entered into force.
