Termination of tax treaty requires diplomatic notice; differing effective dates govern India and Indonesia for withholding and other taxes. The Agreement permits either Contracting State to terminate by diplomatic notice given at least six months before the end of a calendar year after the Agreement has been in force for five years. Upon such notice, India's cessation applies to income for any fiscal year beginning on or after the first day of April following the calendar year of notice; Indonesia's cessation applies to amounts subject to withholding tax paid or credited on or after the first day of January following that calendar year and to other taxes for tax years commencing on or after that first day of January.
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 requires diplomatic notice; differing effective dates govern India and Indonesia for withholding and other taxes.
The Agreement permits either Contracting State to terminate by diplomatic notice given at least six months before the end of a calendar year after the Agreement has been in force for five years. Upon such notice, India's cessation applies to income for any fiscal year beginning on or after the first day of April following the calendar year of notice; Indonesia's cessation applies to amounts subject to withholding tax paid or credited on or after the first day of January following that calendar year and to other taxes for tax years commencing on or after that first day of January.
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