Termination of tax treaty: diplomatic written notice triggers a delayed effective date and preservation of information exchange obligations. Termination is effected by written diplomatic notice from either Contracting Party; termination becomes effective on the first day of the month following ... Summary
Termination of tax treaty: diplomatic written notice triggers a delayed effective date and preservation of information exchange obligations.
Termination is effected by written diplomatic notice from either Contracting Party; termination becomes effective on the first day of the month following the six month period after receipt of notice. All requests received up to that effective date shall be handled under the Agreement, and Article 11's information exchange obligations continue to bind both Parties with respect to information obtained under the Agreement.
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