Artikel 28

1. This Convention applies to the Netherlands as defined in paragraph 1, subparagraph b, of Article 3 of this Convention. However, this Convention may be extended, either in its entirety or with any necessary modifications, to Aruba, Curaçao or Sint Maarten, if the part of the Kingdom of the Netherlands concerned imposes taxes substantially similar in character to those to which the Convention applies. Any such extension shall take effect from such date and shall be subject to such modifications and conditions, including conditions as to termination, as may be specified and agreed between the Kingdom of the Netherlands and the Republic of Benin in notes to be exchanged through diplomatic channels or in any other manner in accordance with their constitutional procedures.
2. Unless otherwise agreed, the termination of this Convention shall not also terminate this Convention for any part of the Kingdom of the Netherlands to which this Convention has been extended under this Article.