Tax exemption for international air transport: mutual refund obligation and termination notice govern treaty implementation. The Agreement continues indefinitely but may be terminated by either Contracting State on six months' written notice, ceasing to apply to income from operation of aircraft in international traffic after the first January following expiry; treaty texts in Amharic, English and Hindi are equally authentic, with English prevailing. Incorporated exchange of notes requires reciprocal refunds of taxes or deposits paid by Ethiopian Airlines and Air India for income exempt under the Agreement, upon application within six months from entry into force, and mandates termination of any tax proceedings in respect of that income.
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Provisions expressly mentioned in the judgment/order text.
Tax exemption for international air transport: mutual refund obligation and termination notice govern treaty implementation.
The Agreement continues indefinitely but may be terminated by either Contracting State on six months' written notice, ceasing to apply to income from operation of aircraft in international traffic after the first January following expiry; treaty texts in Amharic, English and Hindi are equally authentic, with English prevailing. Incorporated exchange of notes requires reciprocal refunds of taxes or deposits paid by Ethiopian Airlines and Air India for income exempt under the Agreement, upon application within six months from entry into force, and mandates termination of any tax proceedings in respect of that income.
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