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<h1>Parties Can Denounce the DTAA Under Article 31, But Must Uphold Article 22 Confidentiality Obligations Even After Exit.</h1> Article 31 of the Double Tax Avoidance Agreement (DTAA) allows any party to denounce the Convention by notifying a Depositary. The denunciation becomes effective on the first day of the month after three months from the notification's receipt. Despite denunciation, the party remains obligated to adhere to Article 22 as long as it possesses documents or information obtained under the Convention. This provision ensures that parties maintain confidentiality and obligations related to the information acquired during the Convention's applicability.