Termination notice in bilateral tax treaties ends treaty application prospectively for specified future taxable periods. Termination may be effected by either Contracting State after five years by written diplomatic notice given on or before the thirtieth day of June of any calendar year; following such notice the Agreement ceases to apply prospectively to income or tax for specified future periods, with distinct temporal rules for the operation of cessation in India and in Belgium.
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 notice in bilateral tax treaties ends treaty application prospectively for specified future taxable periods.
Termination may be effected by either Contracting State after five years by written diplomatic notice given on or before the thirtieth day of June of any calendar year; following such notice the Agreement ceases to apply prospectively to income or tax for specified future periods, with distinct temporal rules for the operation of cessation in India and in Belgium.
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