Termination of tax treaty permits either state to give written notice; treaty then ceases to affect future taxable periods. Either Contracting State may give written notice of termination through diplomatic channels after the initial period; the clause prescribes distinct effective dates for cessation of treaty application for each State tied to the next relevant tax year after the calendar year in which notice is given, and the Agreement's multiple authentic language texts include a declared prevailing text for resolving 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 permits either state to give written notice; treaty then ceases to affect future taxable periods.
Either Contracting State may give written notice of termination through diplomatic channels after the initial period; the clause prescribes distinct effective dates for cessation of treaty application for each State tied to the next relevant tax year after the calendar year in which notice is given, and the Agreement's multiple authentic language texts include a declared prevailing text for resolving divergence.
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