ARTICLE 29 (TERMINATION)
U.S. Income Tax Treaty — Technical Explanation -2006 · 2026-10-03 edition · updated 2026-10-04 · United States
The Convention is to remain in effect indefinitely, unless terminated by one of the Contracting States in accordance with the provisions of Article 29. The Convention may be terminated at any time after the year in which the Convention enters into force. If notice of termination is given, the provisions of the Convention with respect to withholding at source will cease to have effect after the expiration of a period of 6 months beginning with the delivery of notice of termination. For other taxes, the Convention will cease to have effect as of taxable periods beginning after the expiration of this 6 month period.
Get a plain-English answer with a citation back to this text.
Ask AI about this code