Termination of tax treaty: either state may withdraw by diplomatic notice, with delayed tax-year effect. Article 28 permits either Contracting State to terminate the Agreement by diplomatic notice given at least six months before year-end after five years ... Summary
Termination of tax treaty: either state may withdraw by diplomatic notice, with delayed tax-year effect.
Article 28 permits either Contracting State to terminate the Agreement by diplomatic notice given at least six months before year-end after five years from entry into force. Upon such notice, the Agreement ceases in Turkey for taxes with respect to taxable years beginning on or after January first of the year following notice, and ceases in India for taxes with respect to previous years beginning on or after April first of the year following notice.
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