Termination of tax treaty: diplomatic notice ends withholding and other income taxes from differing national fiscal start dates. Either Contracting State may terminate the double taxation agreement after five years by written notice through diplomatic channels given at least six months before year-end. Termination distinguishes withholding taxes from other income and capital taxes, with effect in one State from income paid or credited from 1 April of the calendar year following notice and for other taxes from fiscal years beginning on or after that April, and in the other State from 1 January of the calendar year following notice and from 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.
Termination of tax treaty: diplomatic notice ends withholding and other income taxes from differing national fiscal start dates.
Either Contracting State may terminate the double taxation agreement after five years by written notice through diplomatic channels given at least six months before year-end. Termination distinguishes withholding taxes from other income and capital taxes, with effect in one State from income paid or credited from 1 April of the calendar year following notice and for other taxes from fiscal years beginning on or after that April, and in the other State from 1 January of the calendar year following notice and from fiscal years beginning on or after that January.
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 
