Termination clause: either contracting state may end the DTAA after an initial five-year term by advance diplomatic notice. Article 30 permits either Contracting State to terminate the double taxation agreement by diplomatic notice after an initial five-year period, provided notice is given at least six months before the end of a calendar year; on valid termination the Agreement ceases to apply to income arising on or after the first day of the fiscal year following the calendar year in which notice is given.
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 clause: either contracting state may end the DTAA after an initial five-year term by advance diplomatic notice.
Article 30 permits either Contracting State to terminate the double taxation agreement by diplomatic notice after an initial five-year period, provided notice is given at least six months before the end of a calendar year; on valid termination the Agreement ceases to apply to income arising on or after the first day of the fiscal year following the calendar year in which notice is given.
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