Article 30 provides that the Convention wil continue in force inde
U.S. Income Tax Treaty — Technical Explanation - 1976 · 2026-10-03 edition · updated 2026-10-04 · United States
finitely, but that it may be terminated by either Contracting State at any time after 5 years from the date it enters into force. A Contracting State seeking to terminate the Convention must give at least 6 months' prior notice through diplomatic channels. If the Convention is termi nated, such termination wil be effective with respect to income of calendar years or taxable years begiMing (or, in the cases of taxes payable at source, payments made) on or after January 1 next following the expiration of the 6-month period. It is intended that the reference to calendar years applies only to cases where the taxable year is the calendar year.
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