Termination of tax convention requires advance diplomatic notice; effectiveness governed by each party's fiscal-year start. The Convention may be terminated by either Contracting State after five years by diplomatic notice given at least six months before year-end; upon notice, the Convention ceases to apply to each State from the start of the fiscal year following the calendar year in which notice is given, with differing fiscal-year commencement dates for the Contracting States.
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 convention requires advance diplomatic notice; effectiveness governed by each party's fiscal-year start.
The Convention may be terminated by either Contracting State after five years by diplomatic notice given at least six months before year-end; upon notice, the Convention ceases to apply to each State from the start of the fiscal year following the calendar year in which notice is given, with differing fiscal-year commencement dates for the Contracting States.
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