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.
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 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.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
