Termination of tax treaty permits either party to end the agreement after an initial term by written notice with delayed effect. Either Contracting Party may terminate the Agreement after three years by written notice; termination becomes effective on the first day of the month following six months after receipt of notice, with requests received before that effective date governed by the Agreement. Notwithstanding termination, the Parties remain bound by the Agreement's information exchange provision regarding information obtained under the Agreement.
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 permits either party to end the agreement after an initial term by written notice with delayed effect.
Either Contracting Party may terminate the Agreement after three years by written notice; termination becomes effective on the first day of the month following six months after receipt of notice, with requests received before that effective date governed by the Agreement. Notwithstanding termination, the Parties remain bound by the Agreement's information exchange provision regarding information obtained under the Agreement.
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