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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Article 31 of India-Fiji DTAA: Termination Needs Six Months' Notice After Five Years in Force</h1> Article 31 of the Double Tax Avoidance Agreement (DTAA) between India and Fiji outlines the termination process. The Agreement remains in force indefinitely until terminated by either Contracting State. Termination requires at least six months' notice through diplomatic channels, effective after five years from the Agreement's entry into force. Upon termination, the Agreement ceases to apply to income derived from the first day of April in India and the first day of January in Fiji, following the calendar year in which notice is given. The Agreement, signed in New Delhi on January 30, 2014, is equally authentic in Hindi and English, with the English text prevailing in case of interpretation divergence.
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