Termination of Tax Treaty: notice six months before year-end triggers treaty cessation with differing effective dates for India and Kazakhstan. Either Contracting State may terminate the Convention through diplomatic channels after it has been in force for five years by giving notice at least six ... Summary
Termination of Tax Treaty: notice six months before year-end triggers treaty cessation with differing effective dates for India and Kazakhstan.
Either Contracting State may terminate the Convention through diplomatic channels after it has been in force for five years by giving notice at least six months before the end of any calendar year; termination operates prospectively, ceasing to apply in India for income and capital pertaining to previous years beginning on or after the first day of April following the calendar year of notice, and in Kazakstan for previous fiscal years beginning on or after the first day of January following the calendar year of notice.
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