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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Article 13 of DTAA: Termination Possible After 3 Years with Six-Month Notice, Article 8 Stays Effective Post-Termination.</h1> Article 13 of the Double Tax Avoidance Agreement (DTAA) outlines the termination process. The agreement remains in effect indefinitely, but either contracting party can terminate it after three years from its entry into force by providing written notice through diplomatic channels. Termination becomes effective six months after the notice is received. Requests made before the termination date are processed according to the agreement's provisions. Despite termination, parties remain bound by Article 8 regarding information obtained. The agreement was signed in New Delhi on February 28, 2019, in Malay, Hindi, and English, with the English text prevailing in case of interpretation differences.
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