ARTICLE 82. TERMINATION
U.S. Income Tax Treaty — Technical Explanation 1970 · 2026-10-03 edition · updated 2026-10-04 · United States
The Convention will continue in effect indefinitely, but may be terminated by either State at any time after the year 1973. A State seeking to terminate the Convention must give notice at least 6 months before the end of the calendar year through diplomatic channels.
If the Convention is terminated, such termination will be effective: In the case of Finland to taxes which are levied for taxable years beginning on or after January 1 of the year in which notice Is given;
In the case of the United States:
(1) as respects withholding taxes, on January 1 of the year following the year in which notice is given;
(2) as respects other income taxes, for any taxable year beginning on or after January 1 of the year following the year in which notice Is given. However, upon prior notice to be given through diplomatic channels, the pro visions of Article 25 (Social Security Payments) may be terminated by either State at any time after this Convention enters into force.
OuYrosER 6, 1970.
TEOENIoAL ExPLANATION OF PBoPoarD U.S.-TRINIDAD AND TOBAGO INCOME TAX
CoNvENTION, SIGNED JANUARY 9, 1970
(Department of the Treasury)
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