Termination of tax treaty: written notice after five years triggers six-month effective period while pending requests remain governed. Either Contracting Party may terminate the Agreement after it has been in force for five years by written notice; termination becomes effective on the first day of the month following six months after receipt of notice. Requests received up to the effective date remain governed by the Agreement, and obligations concerning information obtained under Article 8 survive termination.
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Provisions expressly mentioned in the judgment/order text.
Termination of tax treaty: written notice after five years triggers six-month effective period while pending requests remain governed.
Either Contracting Party may terminate the Agreement after it has been in force for five years by written notice; termination becomes effective on the first day of the month following six months after receipt of notice. Requests received up to the effective date remain governed by the Agreement, and obligations concerning information obtained under Article 8 survive termination.
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