Termination of tax treaty lets either state end the convention by notice, producing differing fiscal-year effective dates. Article 31 permits either Contracting State to terminate the Double Taxation Avoidance Convention via diplomatic channels by giving at least six months' notice before the end of a calendar year after five years' operation. Termination takes effect, in Serbia and Montenegro, for fiscal years beginning on or after 1 January of the calendar year following the year of notice, and, in India, for fiscal years beginning on or after 1 April of the calendar year following the year of notice. The Convention was executed in three authentic language texts, English prevailing on divergence.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Termination of tax treaty lets either state end the convention by notice, producing differing fiscal-year effective dates.
Article 31 permits either Contracting State to terminate the Double Taxation Avoidance Convention via diplomatic channels by giving at least six months' notice before the end of a calendar year after five years' operation. Termination takes effect, in Serbia and Montenegro, for fiscal years beginning on or after 1 January of the calendar year following the year of notice, and, in India, for fiscal years beginning on or after 1 April of the calendar year following the year of notice. The Convention was executed in three authentic language texts, English prevailing on divergence.
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