- 1
- As regards the Kingdom of the Netherlands this Agreement may be extended, either in its entirety or with any necessary modifications, to either or both of the countries of the Netherlands Antilles and Aruba if the Government of the Isle of Man agrees so. The Government of the Kingdom of the Netherlands will notify the Government of the Isle of Man of the extension to the Netherlands Antilles and/or Aruba and of the ‘‘competent authorities’’ mentioned in Article 1, paragraph 1, subparagraph j in case of the Netherlands Antilles and/or Aruba.
- 2
- The provisions of this Agreement shall have effect for the Netherlands Antilles and/or Aruba for taxable years and periods beginning on or after the first day of January in the calendar year next following that in which the above mentioned notification was received.
- 3
- Unless otherwise agreed the termination of this Agreement shall also terminate the application of this Agreement to any of the parts of the Kingdom of the Netherlands to which it has been extended under this Article.
