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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 is specifically excluded from the application of the Convention and which imposes taxes substantially similar in character to those to which the Convention applies. Any such extension shall take effect from such date and subject to such modifications and conditions, including conditions as to termination, as may be specified and agreed between the Contracting States in notes to be exchanged through diplomatic channels or in any other manner in accordance with their constitutional procedures.

2. Unless otherwise agreed by both Contracting States, the termination of the Convention by one of them under article 32 shall also terminate, in the manner provided for in that article, the application of the Convention to any part of the territory of the Contracting States to which it has been extended under this article.

1. Taxes withheld at source in a Contracting State will be refunded by request of the taxpayer or of the State of which he is a resident if the right to collect the said taxes is affected by the provisions of this Convention.

2. Claims for refund, that shall be produced within the time limit fixed by the law of the Contracting State which is obliged to carry out the refund, shall be accompanied by an official certificate of the Contracting State of which the taxpayer is a resident certifying the existence of the conditions required for being entitled to the application of the allowances provided for by this Convention.

3. The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this article, in accordance with the provisions of article 26 of this Convention.

1. This Convention shall be subject to ratification or approval in accordance with the constitutional procedures of each Contracting State. The Contracting States shall exchange the instruments of ratification or approval at Copenhagen as soon as possible.

2. The Convention shall enter into force on the date of the exchange of the instruments of ratification or approval and its provisions shall have effect:

(a) In the case of Denmark, on income derived on or after 1st January 1978 and on capital which is assessed for the calendar year 1978 and subsequent years;

(b) In the case of Italy, on income assessable for the taxable periods commencing on or after 1st January 1978.

3. Claims for refund or credits arising in accordance with this Convention in respect of any tax payable by residents of either of the Contracting States referring to the periods beginning on or after the 1st January 1978 and until the entry into force of this Convention shall be lodged within two years from the date of entry into force of this Convention or from the date the tax was charged whichever is later. Nothing herein contained shall reduce any longer time limitVol. 1332, 1-22348