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of <h1>DTAA Article 12: Termination Process Explained After 5 Years with Six-Month Notice Requirement via Diplomatic Channels</h1> Article 12 of the Double Tax Avoidance Agreement (DTAA) between San Marino and the other Contracting Party outlines the termination process. The Agreement remains in force until terminated by either party, which can occur after five years from its entry into force. Termination requires a written notice through diplomatic channels, becoming effective six months after the other party receives the notice. All requests received before the termination date will be processed according to the Agreement. The Agreement was signed in Rome on December 19, 2013, in Hindi, Italian, and English, with the English text prevailing in case of interpretation issues.
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