Termination of tax treaty allows either contracting state to end the convention by diplomatic notice, triggering deferred effect. The Convention permits either Contracting State to terminate the treaty by diplomatic notice after a minimum period; termination is effective only after the notice period and has staggered temporal effects: in Portugal, withholding taxes cease to apply to events on or after the first day of the calendar year following expiry of the notice period and other taxes apply only to income of the fiscal year beginning on or after that January first; in India the Convention ceases for income arising in any fiscal year beginning on or after the first day of the fiscal year following expiry of the notice period.
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 allows either contracting state to end the convention by diplomatic notice, triggering deferred effect.
The Convention permits either Contracting State to terminate the treaty by diplomatic notice after a minimum period; termination is effective only after the notice period and has staggered temporal effects: in Portugal, withholding taxes cease to apply to events on or after the first day of the calendar year following expiry of the notice period and other taxes apply only to income of the fiscal year beginning on or after that January first; in India the Convention ceases for income arising in any fiscal year beginning on or after the first day of the fiscal year following expiry of the notice period.
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