Termination of tax treaty sets diplomatic notice and staggered effect for withholding and other income taxes across jurisdictions. Article 30 provides a notice-based termination regime allowing either Contracting State to terminate the Agreement by diplomatic notice given at least six months before the end of a calendar year after five years from entry into force. Termination produces staggered operative dates: Finland treats withholding taxes and other income taxes as ceasing from the January following the year of notice; India treats withholding taxes and other income taxes as ceasing from the April following the year of notice. The English text prevails among authentic language versions.
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Termination of tax treaty sets diplomatic notice and staggered effect for withholding and other income taxes across jurisdictions.
Article 30 provides a notice-based termination regime allowing either Contracting State to terminate the Agreement by diplomatic notice given at least six months before the end of a calendar year after five years from entry into force. Termination produces staggered operative dates: Finland treats withholding taxes and other income taxes as ceasing from the January following the year of notice; India treats withholding taxes and other income taxes as ceasing from the April following the year of notice. The English text prevails among authentic language versions.
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