Termination of Tax Treaty: notice requirement and effect on withholding and other income taxes, timing for each Contracting State. Either Contracting State may terminate the double taxation agreement after five years by giving at least six months' written notice through diplomatic channels; termination takes effect for withholding taxes and other income taxes only in respect of income derived on or after the first day of the fiscal year following the calendar year in which the notice is given, with operative start dates aligned to each Contracting State's fiscal calendar.
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: notice requirement and effect on withholding and other income taxes, timing for each Contracting State.
Either Contracting State may terminate the double taxation agreement after five years by giving at least six months' written notice through diplomatic channels; termination takes effect for withholding taxes and other income taxes only in respect of income derived on or after the first day of the fiscal year following the calendar year in which the notice is given, with operative start dates aligned to each Contracting State's fiscal calendar.
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