Termination of tax treaty: either contracting state may terminate by diplomatic notice; treaty ends from the following income year. Article 31 permits either Contracting State to terminate the Convention by written notification through diplomatic channels by the prescribed annual deadline after a minimum initial period; termination takes effect for tax in income years beginning on or after the first day of the calendar year following the year in which notification is given, and the Convention includes authenticated language provisions specifying which text prevails in case of 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: either contracting state may terminate by diplomatic notice; treaty ends from the following income year.
Article 31 permits either Contracting State to terminate the Convention by written notification through diplomatic channels by the prescribed annual deadline after a minimum initial period; termination takes effect for tax in income years beginning on or after the first day of the calendar year following the year in which notification is given, and the Convention includes authenticated language provisions specifying which text prevails in case of divergence.
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