Termination clause permits either Contracting State to give annual notice, causing the treaty to cease for subsequent fiscal years. The treaty continues indefinitely but either Contracting State may give notice of termination within the specified annual window after the initial period; on such notice the Agreement ceases to apply to income arising in fiscal years commencing on or after the first day of January following the calendar year in which the notice is given.
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 clause permits either Contracting State to give annual notice, causing the treaty to cease for subsequent fiscal years.
The treaty continues indefinitely but either Contracting State may give notice of termination within the specified annual window after the initial period; on such notice the Agreement ceases to apply to income arising in fiscal years commencing on or after the first day of January following the calendar year in which the notice is given.
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