Termination provisions permit either contracting state to end the tax treaty by diplomatic notice, with advance notice and differing fiscal-effect dates. Either Contracting State may terminate the DTAA through diplomatic channels after the initial treaty term by giving advance notice before the end of a calendar year; the Agreement ceases to apply to income derived in fiscal years beginning on or after the differing fiscal-effect dates prescribed for India and Ethiopia. The two-language texts are equally authentic but the English text prevails 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 provisions permit either contracting state to end the tax treaty by diplomatic notice, with advance notice and differing fiscal-effect dates.
Either Contracting State may terminate the DTAA through diplomatic channels after the initial treaty term by giving advance notice before the end of a calendar year; the Agreement ceases to apply to income derived in fiscal years beginning on or after the differing fiscal-effect dates prescribed for India and Ethiopia. The two-language texts are equally authentic but the English text prevails in case of divergence.
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