Treaty termination: either state may end the agreement by diplomatic notice; effect determined by fiscal and calendar rules. Article 32 allows either Contracting State to terminate the Agreement by diplomatic notice after an initial minimum period. On termination, the Agreement ceases in India for income or capital in fiscal years beginning on or after the first day of April following the calendar year in which notice is given; in Norway it ceases in respect of taxes on income or capital relating to the calendar year (including accounting periods beginning in that year) next following the calendar year in which notice is given.
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: either state may end the agreement by diplomatic notice; effect determined by fiscal and calendar rules.
Article 32 allows either Contracting State to terminate the Agreement by diplomatic notice after an initial minimum period. On termination, the Agreement ceases in India for income or capital in fiscal years beginning on or after the first day of April following the calendar year in which notice is given; in Norway it ceases in respect of taxes on income or capital relating to the calendar year (including accounting periods beginning in that year) next following the calendar year in which notice is given.
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