Termination of tax treaty requires diplomatic notice and sets differing effective dates for India and Thailand taxation. Either Contracting State may terminate the treaty by diplomatic notice given at least six months before the end of any calendar year after five years from ... Summary
Termination of tax treaty requires diplomatic notice and sets differing effective dates for India and Thailand taxation.
Either Contracting State may terminate the treaty by diplomatic notice given at least six months before the end of any calendar year after five years from entry into force; India's treaty effect ceases for fiscal years beginning on or after the first April following the calendar year of notice; Thailand's cessation occurs for withholding taxes on amounts derived on or after the first January following the year of notice, and for other taxes on tax years or accounting periods beginning on or after that first January.
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