TMI BlogTERMINATIONX X X X Extracts X X X X X X X X Extracts X X X X ..... tive on the first day of the month following the expiration of a period of six months after the date of receipt of notice of ; termination by the other Contracting Party. All requests received up to the effective date of termination shall be dealt with in accordance with the provisions of the Agreement. 4. After termination of this Agreement, both Contracting Parties shall remain bound by the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing Parties have agreed upon the following provisions, which are an integral part of this Agreement: 1. With respect to subparagraph (f) of paragraph 1 of Article 4, it is understood that the term company includes also establishments ( Anstalten ). 2. With respect to subparagraph a of paragraph 5 of Article 5 , it is understood that it is not necessary to provide the name of the taxpayer in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authorised entities, whereas the possibility of direct consultation is being given. 5. Although the Agreement allows only for requests for information with regard to tax years beginning on or after April 1, 2013, the Agreement provides for exchange of documents or information created in or derived from a date preceding April 1, 2013, that are foreseeably relevant to a request relating to tax ye ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lly subscribe to the concept of non-discriminatory tax treatment of each other's nationals and agree that, given this Agreement, discriminatory tax treatment based on a lack of tax transparency or effective exchange of information for tax purposes is not justified. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxma ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
