Termination of tax treaty ends treaty protection prospectively after notice, affecting future-year income and capital taxation. The Convention permits termination by either Contracting State via written diplomatic notice given by a prescribed annual cutoff after an initial term; ... Summary
Termination of tax treaty ends treaty protection prospectively after notice, affecting future-year income and capital taxation.
The Convention permits termination by either Contracting State via written diplomatic notice given by a prescribed annual cutoff after an initial term; upon notice the Convention ceases to apply prospectively to income and capital taxes from the fiscal or calendar year following the year of notice, with different temporal application in India and Norway, and provides that the English text is operative where texts diverge.
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