Termination of tax treaty: member may revoke after initial period by six-month diplomatic notice, with effect tied to fiscal years. Termination permits any Member State to end the Agreement by diplomatic written notice given at least six months before the end of any calendar year after five years from entry into force; the Agreement ceases to apply in each Member State in respect of income derived on or after the first day of that State's specified fiscal year following the six-month notice period.
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: member may revoke after initial period by six-month diplomatic notice, with effect tied to fiscal years.
Termination permits any Member State to end the Agreement by diplomatic written notice given at least six months before the end of any calendar year after five years from entry into force; the Agreement ceases to apply in each Member State in respect of income derived on or after the first day of that State's specified fiscal year following the six-month notice period.
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