DBA-Kommentar
2024
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Artikel 30 Ausdehnung des räumlichen Geltungsbereichs
Rodi/Prokisch, Das völkerrechtliche Schicksal der deutschen Doppelbesteuerungsabkommen nach der Wiedervereinigung, StuW 1992, 48; Waldhoff, Vereinfachte Änderung von Doppelbesteuerungsabkommen und die Mitwirkungsrechte des Parlaments, IStR 2002, 693.
A. Kommentar des OECD-Fiskalausschusses COMMENTARY ON ARTICLE 30 CONCERNING THE TERRITORIAL EXTENSION OF THE CONVENTION
1. Certain double taxation conventions state to what territories they apply. Some of them also provide that their provisions may be extended to other territories and define when and how this may be done. A clause of this kind is of particular value to States which have territories overseas or are responsible for the international relations of other States or territories, especially as it recognises that the extension may be effected by an exchange of diplomatic notes. It is also of value when the provisions of the Convention are to be extended to a part of the territory of a Contracting State which was, by special provision, excluded from the application of the Convention. The Article, which provides that the extension may also be effected in any other manner in accordance with t...