Termination of tax treaty: annual notice before June 30 ends the treaty for the following assessment year. The Agreement remains in force indefinitely but either Contracting State may give notice of termination on or before June 30 of any calendar year after 1970; following such notice the Agreement ceases to apply to income assessable for any year of assessment commencing on or after April 1 in the calendar year next following the year when notice is given, with identical effect for both Contracting States.
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: annual notice before June 30 ends the treaty for the following assessment year.
The Agreement remains in force indefinitely but either Contracting State may give notice of termination on or before June 30 of any calendar year after 1970; following such notice the Agreement ceases to apply to income assessable for any year of assessment commencing on or after April 1 in the calendar year next following the year when notice is given, with identical effect for both Contracting States.
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