Termination of Tax Treaty requires advance notice and triggers cessation of withholding and other tax relief from specified fiscal dates. Either Contracting State may terminate the Convention by diplomatic notice given at least six months before the end of any calendar year beginning after five years from entry into force; termination operates prospectively, with withholding tax relief and other treaty provisions ceasing to apply from specified fiscal dates in each State (in Namibia from 1 March following the notice year for withholding and assessment years, and in India from 1 April following the notice year for withholding and fiscal years).
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 advance notice and triggers cessation of withholding and other tax relief from specified fiscal dates.
Either Contracting State may terminate the Convention by diplomatic notice given at least six months before the end of any calendar year beginning after five years from entry into force; termination operates prospectively, with withholding tax relief and other treaty provisions ceasing to apply from specified fiscal dates in each State (in Namibia from 1 March following the notice year for withholding and assessment years, and in India from 1 April following the notice year for withholding and fiscal years).
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
