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Termination procedure preserves pending requests and retains post-termination information-exchange obligations under the tax treaty. Either Contracting Party may terminate the Agreement after an initial period by written notice through appropriate channels; termination becomes effective at the start of the month following a prescribed lapse after receipt of notice. All requests received up to that effective date are to be handled under the Agreement, and the parties remain bound by the Agreement's information exchange obligations post-termination. The instrument was executed in two languages with English prevailing in case of divergence.
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 procedure preserves pending requests and retains post-termination information-exchange obligations under the tax treaty.
Either Contracting Party may terminate the Agreement after an initial period by written notice through appropriate channels; termination becomes effective at the start of the month following a prescribed lapse after receipt of notice. All requests received up to that effective date are to be handled under the Agreement, and the parties remain bound by the Agreement's information exchange obligations post-termination. The instrument was executed in two languages with English prevailing in case of divergence.
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