Termination clause in tax treaty permits either state to end the agreement with prescribed diplomatic notice and phased effect. The Agreement may be terminated by either Contracting State through diplomatic channels after five years from entry into force, upon giving at least six months' notice before the end of a calendar year. On termination, effects are phased: in India the Agreement ceases for income derived in any fiscal year beginning on or after the 1st April following the calendar year of notice; in Kenya it ceases for withholding taxes on amounts to non residents from the 1st January following that calendar year and for other taxes on income from the year of income next following the notice year and thereafter.
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 clause in tax treaty permits either state to end the agreement with prescribed diplomatic notice and phased effect.
The Agreement may be terminated by either Contracting State through diplomatic channels after five years from entry into force, upon giving at least six months' notice before the end of a calendar year. On termination, effects are phased: in India the Agreement ceases for income derived in any fiscal year beginning on or after the 1st April following the calendar year of notice; in Kenya it ceases for withholding taxes on amounts to non residents from the 1st January following that calendar year and for other taxes on income from the year of income next following the notice year and thereafter.
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