Treaty termination by diplomatic notice: either state may end the tax treaty, with staggered fiscal effective dates. The Convention may be terminated by either Contracting State through diplomatic notice given after an initial period; notice must be provided at least six ... Summary
Treaty termination by diplomatic notice: either state may end the tax treaty, with staggered fiscal effective dates.
The Convention may be terminated by either Contracting State through diplomatic notice given after an initial period; notice must be provided at least six months before year end. Upon termination, India treats cessation as applying to income and capital for taxable years beginning on or after the first April following the calendar year of notice. The Czech Republic treats withholding taxes as ceased for amounts paid or credited on or after the first January following that calendar year, and other income and capital taxes as ceased for taxable years beginning on or after that January. The English text governs in case of divergence.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 1 
Join Channel 
