Termination of tax treaty: unilateral diplomatic notice triggers phased cessation of withholding and income tax provisions. Article 30 provides a Termination mechanism allowing either Contracting State to terminate the DTAA by diplomatic notice after an initial five-year period; notice must be given at least six months before the end of a calendar year. The Article staggers the Agreement's cessation, specifying when withholding taxes and taxes on income cease to be governed by the Agreement in each State, and requires diplomatic channels for the notice.
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: unilateral diplomatic notice triggers phased cessation of withholding and income tax provisions.
Article 30 provides a Termination mechanism allowing either Contracting State to terminate the DTAA by diplomatic notice after an initial five-year period; notice must be given at least six months before the end of a calendar year. The Article staggers the Agreement's cessation, specifying when withholding taxes and taxes on income cease to be governed by the Agreement in each State, and requires diplomatic channels for the notice.
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