Termination of Double Taxation Agreement: notice triggers cessation for withholding and other income taxes after prescribed notice periods. Termination requires written notice through diplomatic channels on or before the thirtieth day of June in any calendar year after five years; in Kenya the Convention ceases for withholding tax on amounts paid or credited on or after the 1st January of the calendar year following notice and for other income taxes for the year of income next following notice; in India it ceases for income assessable for the assessment year commencing 1st April in the second calendar year following the calendar year of notice.
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 Double Taxation Agreement: notice triggers cessation for withholding and other income taxes after prescribed notice periods.
Termination requires written notice through diplomatic channels on or before the thirtieth day of June in any calendar year after five years; in Kenya the Convention ceases for withholding tax on amounts paid or credited on or after the 1st January of the calendar year following notice and for other income taxes for the year of income next following notice; in India it ceases for income assessable for the assessment year commencing 1st April in the second calendar year following the calendar year of notice.
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