Termination of tax treaty: either state may give diplomatic written notice, ending treaty application from the next fiscal year. Termination is effected by unilateral written notice through the diplomatic channel; the Convention otherwise continues indefinitely. Upon valid notice the Convention ceases to apply to income for fiscal periods beginning on or after the specified tax-year commencement applicable to each Contracting State. Diplomatic notice is the required form and the cessation of application is tied to the start of the relevant taxable or previous year in each State. The Convention was executed in three equally authentic language texts, with English prevailing in case of divergence.
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: either state may give diplomatic written notice, ending treaty application from the next fiscal year.
Termination is effected by unilateral written notice through the diplomatic channel; the Convention otherwise continues indefinitely. Upon valid notice the Convention ceases to apply to income for fiscal periods beginning on or after the specified tax-year commencement applicable to each Contracting State. Diplomatic notice is the required form and the cessation of application is tied to the start of the relevant taxable or previous year in each State. The Convention was executed in three equally authentic language texts, with English prevailing in case of divergence.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
