TMI BlogTerminationX X X X Extracts X X X X X X X X Extracts X X X X ..... the thirtieth day of June in any calendar year. In such case, the Convention shall cease to have effect : (a) in Brazil : I. in respect of taxes withheld at source, to amounts paid or credited on or after the first day of January of the calendar year immediately following that in which the notice of termination is given : II in respect of other taxes, for taxable years beginning on or aft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e prevention of fiscal evasion with respect to taxes on income the undersigned, being duly authorised thereto, have agreed upon the following provisions which constitute an integral part of the Convention : 1. With reference to Article 3, paragraph I, item (q) - It is understood that the term tax shall not include any amount which is payable in respect of any default or omission in relation to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions of paragraph 5 of Article 10 are not in conflict with the provisions of paragraph 2 of Article 24. 5. It is understood that either Contracting State may, at any time not earlier than ten years from the date on which the Convention enters into force, seek to review any or all of its provisions, by notice in writing through competent authority thereof to the competent authority of the o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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