Termination of tax treaty requires diplomatic notice after the initial term, with country-specific fiscal-year commencement rules. Article 30 provides that either Contracting State may terminate the Agreement by diplomatic notice given sufficiently in advance after an initial period; upon valid notice the Agreement ceases to apply to income for fiscal years beginning on or after state-specific commencement dates: for India the first day of April of the calendar year following the notice and for Malta the first day of January of the calendar year following the 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 tax treaty requires diplomatic notice after the initial term, with country-specific fiscal-year commencement rules.
Article 30 provides that either Contracting State may terminate the Agreement by diplomatic notice given sufficiently in advance after an initial period; upon valid notice the Agreement ceases to apply to income for fiscal years beginning on or after state-specific commencement dates: for India the first day of April of the calendar year following the notice and for Malta the first day of January of the calendar year following the notice.
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