Termination clause allows diplomatic notice to end the tax convention, with fiscal-year-based cessation in each state. Termination is permitted after five years by diplomatic notice given at least six months before the end of a calendar year; termination takes effect for each Contracting State with reference to the start of the fiscal year following the calendar year in which notice is given, and the Convention specifies language provisions and an operative rule for divergences between texts.
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Provisions expressly mentioned in the judgment/order text.
Termination clause allows diplomatic notice to end the tax convention, with fiscal-year-based cessation in each state.
Termination is permitted after five years by diplomatic notice given at least six months before the end of a calendar year; termination takes effect for each Contracting State with reference to the start of the fiscal year following the calendar year in which notice is given, and the Convention specifies language provisions and an operative rule for divergences between texts.
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