Treaty termination requires advance diplomatic notice after the initial term, affecting applicability in subsequent fiscal years. The Convention permits either Contracting Party to terminate the treaty by diplomatic notice given at least six months before year end after five years from entry into force; termination takes effect for the Netherlands for taxable years beginning on or after the first January following the calendar year of notice, and for India for income arising in fiscal years beginning on or after the first April following that calendar year.
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.
Treaty termination requires advance diplomatic notice after the initial term, affecting applicability in subsequent fiscal years.
The Convention permits either Contracting Party to terminate the treaty by diplomatic notice given at least six months before year end after five years from entry into force; termination takes effect for the Netherlands for taxable years beginning on or after the first January following the calendar year of notice, and for India for income arising in fiscal years beginning on or after the first April following that calendar year.
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