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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Termination Procedure for China DTAA Outlined in Article 29: Notice Required After Five Years for Ceasing Application.</h1> Article 29 of the Double Tax Avoidance Agreement (DTAA) between China and another Contracting State outlines the termination procedure. The agreement remains in force indefinitely, but either state can terminate it by providing written notice through diplomatic channels by June 30 of any year, after five years from its entry into force. Upon termination, the agreement ceases to apply to income in China for taxable years starting January 1 following the notice year, and in the other state for previous years starting April 1 following the notice year. The agreement was signed in New Delhi on July 18, 1994.
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