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of <h1>Termination Process for OECD and UN Model Tax Conventions: Notice Required Six Months Before Year-End Under Article 32/31</h1> Article 32/31 of the OECD and UN Model Tax Conventions outlines the termination procedures for the Convention. A Contracting State can terminate the Convention by providing notice through diplomatic channels at least six months before the end of any calendar year following the initial year. Upon termination, the Convention ceases to have effect in the specified manner in each Contracting State. The UN Model Convention mirrors the provisions of the OECD Model Convention regarding termination.
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