Termination of tax treaty: diplomatic notice required before year-end after minimum term; effect ends at calendar year-end. Either Contracting State may denounce the Double Taxation Agreement by diplomatic notice, subject to a minimum initial period before denunciation; a valid notice given before year-end causes the Convention to cease effect after the end of that calendar year. The Convention records signing formalities and provides that multiple language texts are equally authoritative, with the English text prevailing in case of doubt.
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: diplomatic notice required before year-end after minimum term; effect ends at calendar year-end.
Either Contracting State may denounce the Double Taxation Agreement by diplomatic notice, subject to a minimum initial period before denunciation; a valid notice given before year-end causes the Convention to cease effect after the end of that calendar year. The Convention records signing formalities and provides that multiple language texts are equally authoritative, with the English text prevailing in case of doubt.
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