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 ... Summary
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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