Termination clause allows diplomatic notice to end the DTAA, triggering fiscal-year-based cessation of treaty application. The Convention allows either Contracting State to terminate the DTAA by written diplomatic notice on or before 30 June in any calendar year after five ... Summary
Termination clause allows diplomatic notice to end the DTAA, triggering fiscal-year-based cessation of treaty application.
The Convention allows either Contracting State to terminate the DTAA by written diplomatic notice on or before 30 June in any calendar year after five years from entry into force; termination takes effect for India for taxable periods beginning on or after 1 April of the calendar year following notice and for Italy for taxable periods beginning on or after 1 January of the calendar year following notice.
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