Termination of tax treaty requires diplomatic notice and results in cessation of the Convention after the specified year. Article 32 provides the termination mechanism for the double taxation convention: either Contracting State may terminate the Convention by giving notice through diplomatic channels at least six months before the end of a calendar year, after which the Convention ceases to have effect as specified; the terminal clause must conform to each State's constitutional procedure for signature and entry into force.
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 requires diplomatic notice and results in cessation of the Convention after the specified year.
Article 32 provides the termination mechanism for the double taxation convention: either Contracting State may terminate the Convention by giving notice through diplomatic channels at least six months before the end of a calendar year, after which the Convention ceases to have effect as specified; the terminal clause must conform to each State's constitutional procedure for signature and entry into force.
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