Termination clause permits either party to give annual notice ending the tax treaty with a deferred effective year. The treaty remains in force indefinitely but either Contracting State may, by notice on or before June 30 in any calendar year after 1991, terminate the agreement; termination takes effect in Yemen for tax years commencing on or after January 1 of the second calendar year following notice and in India for assessment years commencing on or after April 1 of the second calendar year following notice. The agreement also provides that where Hindi, Arabic and English texts diverge, the English text is operative.
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Provisions expressly mentioned in the judgment/order text.
Termination clause permits either party to give annual notice ending the tax treaty with a deferred effective year.
The treaty remains in force indefinitely but either Contracting State may, by notice on or before June 30 in any calendar year after 1991, terminate the agreement; termination takes effect in Yemen for tax years commencing on or after January 1 of the second calendar year following notice and in India for assessment years commencing on or after April 1 of the second calendar year following notice. The agreement also provides that where Hindi, Arabic and English texts diverge, the English text is operative.
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