Termination of tax treaty requires six months' diplomatic notice after five-year period; it alters residence tax-year and withholding effect. Termination is effected by diplomatic notice after a five-year period; at least six months' notice must be given before year-end. Termination's effects follow each State's tax-year rules: in India, application ceases for income and capital from the fiscal year beginning the April after the calendar year of notice; in Belarus, withholding and other income or property taxes cease for amounts or taxable years beginning the January after the calendar year of notice.
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 of tax treaty requires six months' diplomatic notice after five-year period; it alters residence tax-year and withholding effect.
Termination is effected by diplomatic notice after a five-year period; at least six months' notice must be given before year-end. Termination's effects follow each State's tax-year rules: in India, application ceases for income and capital from the fiscal year beginning the April after the calendar year of notice; in Belarus, withholding and other income or property taxes cease for amounts or taxable years beginning the January after the calendar year of notice.
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