Tax treaty termination: State may give notice after five years; treaty ends for income arising after specified fiscal dates. The Convention may be terminated by diplomatic notice on or before 30 June in any year from the fifth year after notification. Termination produces staggered effects: for Portugal, withholding taxes are excluded for facts occurring on or after the first January following expiration, and other Portuguese taxes are excluded for income of fiscal years beginning on or after that January; for India, the Convention ceases for income of fiscal years beginning on or after the first April following expiration.
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.
Tax treaty termination: State may give notice after five years; treaty ends for income arising after specified fiscal dates.
The Convention may be terminated by diplomatic notice on or before 30 June in any year from the fifth year after notification. Termination produces staggered effects: for Portugal, withholding taxes are excluded for facts occurring on or after the first January following expiration, and other Portuguese taxes are excluded for income of fiscal years beginning on or after that January; for India, the Convention ceases for income of fiscal years beginning on or after the first April following expiration.
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