Tax treaty termination: either state may withdraw after an initial period, with effect tied to differing fiscal-year starts.

Article 30 provides that either Contracting State may terminate the Convention by written notice through diplomatic channels after an initial five-year period, given on or before the thirtieth day of June in any calendar year; termination takes effect in India for income of a previous year beginning on or after the following 1 April, and in the Philippines for income of a year of income beginning on or after the following 1 January. The Article also notes signature formalities and that the English text prevails in case of divergence.

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