Termination of tax treaty requires diplomatic notice in advance and specifies differing fiscal-year effective dates. The Agreement permits either Contracting State to terminate the treaty after an initial five-year period by giving notice through diplomatic channels at least six months before the end of any calendar year; termination takes effect for income in the first State from the first day of April following the calendar year in which notice is given and in the second State from the first day of January following that calendar year.
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 in advance and specifies differing fiscal-year effective dates.
The Agreement permits either Contracting State to terminate the treaty after an initial five-year period by giving notice through diplomatic channels at least six months before the end of any calendar year; termination takes effect for income in the first State from the first day of April following the calendar year in which notice is given and in the second State from the first day of January following that calendar year.
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