Tax treaty termination: party may end agreement after initial term with notice, altering fiscal-year and withholding-tax application. Either Contracting State may terminate the Agreement after five years by diplomatic notice given at least six months before year-end; upon such notice the Agreement ceases in India for income derived in any fiscal year beginning on or after the first April following the calendar year of notice, and in Syria for withholding taxes on amounts paid or credited on or after the first January following that calendar year and for other income taxes in respect of income derived in fiscal years beginning on or after that January.
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: party may end agreement after initial term with notice, altering fiscal-year and withholding-tax application.
Either Contracting State may terminate the Agreement after five years by diplomatic notice given at least six months before year-end; upon such notice the Agreement ceases in India for income derived in any fiscal year beginning on or after the first April following the calendar year of notice, and in Syria for withholding taxes on amounts paid or credited on or after the first January following that calendar year and for other income taxes in respect of income derived in fiscal years beginning on or after that January.
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