Termination of tax treaty: six-month diplomatic notice ends treaty obligations for specified taxes from the next fiscal year. The Convention may be terminated by either Contracting State by diplomatic notice given at least six months before year-end after five years of entry into force; such notice causes cessation of the Convention's application to withholding taxes in Trinidad and Tobago for income paid or credited on or after 1 January of the calendar year following notice, to other Trinidad and Tobago income taxes for taxable years beginning on or after that 1 January, and to India for income derived in any previous year on or after the following 1 April.
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: six-month diplomatic notice ends treaty obligations for specified taxes from the next fiscal year.
The Convention may be terminated by either Contracting State by diplomatic notice given at least six months before year-end after five years of entry into force; such notice causes cessation of the Convention's application to withholding taxes in Trinidad and Tobago for income paid or credited on or after 1 January of the calendar year following notice, to other Trinidad and Tobago income taxes for taxable years beginning on or after that 1 January, and to India for income derived in any previous year on or after the following 1 April.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
