Termination of tax treaty: diplomatic notice required and distinct effective dates apply to each contracting state. The Convention permits termination after an initial five year period by written diplomatic notice given on or before the thirtieth day of June of any calendar year. Termination produces different effects: in Spain it ceases to apply to taxes for taxable years beginning on or after the first day of January of the calendar year following notice; in India it ceases for income and for capital held on the last day of taxable years beginning on or after the first day of April of the calendar year following notice.
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: diplomatic notice required and distinct effective dates apply to each contracting state.
The Convention permits termination after an initial five year period by written diplomatic notice given on or before the thirtieth day of June of any calendar year. Termination produces different effects: in Spain it ceases to apply to taxes for taxable years beginning on or after the first day of January of the calendar year following notice; in India it ceases for income and for capital held on the last day of taxable years beginning on or after the first day of April of the calendar year following notice.
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