Termination of Tax Treaty requires advance diplomatic notice; it alters future withholding and income tax effective dates. The Agreement permits either Contracting State to terminate the treaty by diplomatic notice after five years, requiring advance notice at least six months ... Summary
Termination of Tax Treaty requires advance diplomatic notice; it alters future withholding and income tax effective dates.
The Agreement permits either Contracting State to terminate the treaty by diplomatic notice after five years, requiring advance notice at least six months before year end; termination takes effect in subsequent calendar or fiscal years and distinguishes between withholding taxes and other taxes on income, with specified future effective dates for Finland and India. The instrument records multilingual execution with the English text prevailing in case of divergence.
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