Termination of tax treaty requires diplomatic notice and prescribes differing fiscal-effect dates for each Contracting State.

Termination of the Double Taxation Avoidance Agreement requires diplomatic notice after five years in force, given at least six months before the end of a calendar year. Termination takes effect differently: in India for fiscal years beginning on or after the first April following the calendar year of notice; in Korea for withholding taxes and for other taxes from the first January following that calendar year. The Agreement preserves multilingual authenticity with the English text prevailing on divergence.

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