ARTICLE 48
Territorial Extension
(1) This Convention may be extended either in its entirety or with any necessary modifications, to any part of the territory of the Contracting States which has been expressly excluded from the application of the Convention and in which taxes are levied which are essentially comparable to the taxes to which this Convention applies. Such an extension shall take effect as from the time and with the modifications and conditions, including those pertaining to termination, which have been agreed between the Contracting States by notes which shall be exchanged by diplomatic channels or by any other means in keeping with the Constitutions of those States.
(2) Save as otherwise agreed by the two Contracting States, when a Contracting State terminates the Convention in pursuance of Article 50, the application of the Convention shall end in the manner provided for in that Article in that part of the territory of the Contracting States to which the Convention has been extended in this Article.