Termination of tax treaty: either party may withdraw after initial period; information-exchange obligations survive termination. Article 15 establishes the termination regime for the double tax agreement: either Contracting Party may terminate by written notice after an initial three-year period; termination becomes effective on the first day of the month following a three-month lapse after receipt of notice. Requests received up to the effective date shall be dealt with under the Agreement, and Parties remain bound by the information-exchange obligations of Article 8 even after termination.
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: either party may withdraw after initial period; information-exchange obligations survive termination.
Article 15 establishes the termination regime for the double tax agreement: either Contracting Party may terminate by written notice after an initial three-year period; termination becomes effective on the first day of the month following a three-month lapse after receipt of notice. Requests received up to the effective date shall be dealt with under the Agreement, and Parties remain bound by the information-exchange obligations of Article 8 even after termination.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
