Termination clause: treaty may be ended by six months' notice after five years; specifies differing fiscal effect dates. The Agreement permits termination by either Contracting State through diplomatic channels after five years, with at least six months' notice before year-end; it sets differing effective dates for Russia (withholding taxes: income arising on or after the first January following notice; other income taxes: fiscal years beginning on or after that January first) and for India (income arising in fiscal years beginning on or after the first April following notice).
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: treaty may be ended by six months' notice after five years; specifies differing fiscal effect dates.
The Agreement permits termination by either Contracting State through diplomatic channels after five years, with at least six months' notice before year-end; it sets differing effective dates for Russia (withholding taxes: income arising on or after the first January following notice; other income taxes: fiscal years beginning on or after that January first) and for India (income arising in fiscal years beginning on or after the first April following notice).
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