Termination of DTAA: diplomatic notice may end the treaty, with differing taxable-year effects for each state. Either Contracting State may terminate the Double Taxation Avoidance Agreement by diplomatic notice given at least six months before the end of a calendar year after an initial period following entry into force; termination takes effect for taxable periods beginning on or after the fiscal or income year next following the calendar year in which notice is given, with differing application timing across the two Contracting States.
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Termination of DTAA: diplomatic notice may end the treaty, with differing taxable-year effects for each state.
Either Contracting State may terminate the Double Taxation Avoidance Agreement by diplomatic notice given at least six months before the end of a calendar year after an initial period following entry into force; termination takes effect for taxable periods beginning on or after the fiscal or income year next following the calendar year in which notice is given, with differing application timing across the two Contracting States.
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