Treaty termination notice: DTAA termination triggers future tax year effect with differing effective dates for each Contracting State. Either Contracting State may terminate the Germany-India DTAA by written diplomatic notice on or before 30 June of any calendar year after five years from ... Summary
Treaty termination notice: DTAA termination triggers future tax year effect with differing effective dates for each Contracting State.
Either Contracting State may terminate the Germany-India DTAA by written diplomatic notice on or before 30 June of any calendar year after five years from entry into force; termination takes prospective effect with Germany applying dates from 1 January of the calendar year following notice for withholding and other taxes, and India applying dates from 1 April of the fiscal year following the calendar year in which notice is given.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.