Termination of tax treaty requires diplomatic notice after initial term and takes effect from the following fiscal year. Article 31 provides that the DTAA remains in force indefinitely but either Contracting State may terminate it through diplomatic channels by giving the prescribed prior notice after the initial minimum term; a valid notice given before the end of a calendar year causes the Agreement to cease to apply in respect of income arising on or after the first day of the fiscal year immediately following that calendar year.
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 initial term and takes effect from the following fiscal year.
Article 31 provides that the DTAA remains in force indefinitely but either Contracting State may terminate it through diplomatic channels by giving the prescribed prior notice after the initial minimum term; a valid notice given before the end of a calendar year causes the Agreement to cease to apply in respect of income arising on or after the first day of the fiscal year immediately following that calendar year.
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