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; ... Summary
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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