Tax treaty termination requires diplomatic notice after a five-year wait, with differing fiscal effective dates for each state. Either Contracting State may terminate the double taxation agreement by diplomatic notice given at least six months before year-end after five years from entry into force; termination takes effect for India for fiscal years beginning on or after the first day of April following the calendar year of notice, and for Mozambique for fiscal years beginning on or after the first day of January following that calendar year.
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.
Tax treaty termination requires diplomatic notice after a five-year wait, with differing fiscal effective dates for each state.
Either Contracting State may terminate the double taxation agreement by diplomatic notice given at least six months before year-end after five years from entry into force; termination takes effect for India for fiscal years beginning on or after the first day of April following the calendar year of notice, and for Mozambique for fiscal years beginning on or after the first day of January following that calendar year.
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