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of <h1>Article 30 Details Termination Process for Hong Kong-India Double Tax Agreement; Requires Six-Month Notice After Five Years</h1> Article 30 of the Double Tax Avoidance Agreement (DTAA) between Hong Kong and India outlines the termination process of the agreement. It remains effective indefinitely unless terminated by either party, which requires a written notice at least six months before the end of any calendar year after five years from the agreement's commencement. Upon termination, the agreement ceases to apply to Hong Kong taxes for assessments starting April 1 following the notice and to Indian income for fiscal years beginning on or after the same date. The agreement was signed on March 19, 2018, with the English text prevailing in case of interpretation issues.
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