Termination of tax treaty allows either state to end the agreement with advance diplomatic notice, affecting fiscal applicability. Either Contracting State may terminate the Double Taxation Agreement by giving written diplomatic notice at least six months before the end of a calendar year after the initial minimum period; termination affects India for fiscal years beginning on or after the first April following the calendar year of notice and affects Albania for income or capital on or after the first January of the calendar year following the notice.
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 allows either state to end the agreement with advance diplomatic notice, affecting fiscal applicability.
Either Contracting State may terminate the Double Taxation Agreement by giving written diplomatic notice at least six months before the end of a calendar year after the initial minimum period; termination affects India for fiscal years beginning on or after the first April following the calendar year of notice and affects Albania for income or capital on or after the first January of the calendar year following the notice.
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