Article 4 - Termination - Ethiopia

Article 4 This Agreement shall continue in effect indefinitely but may be terminated by either of the Contracting States with a written notice of six months. In such event, the Agreement shall cease to be effective in respect of income derived from operation of aircraft in international traffic after the 1st day of January next following the date on which the said period of six months expires. 1 [ IN WITNESS WHEREOF ] the undersigned, duly authorised thereto, have signed the present Agreement. Done in duplicate at New Delhi this 25th day of November, one thousand nine hundred and seventy-six in the Amharic, English and Hindi languages, all the texts being equally authentic, except that in the case of divergence of interpretation the English text shall prevail. Sd/- Sd/- (Pranab Kumar Mukherjee) (BERHANE, S. A. DENEKE) For the Government of the For the Provisional Military Republic of India; Government of Socialist Ethiopia; Excellency, With reference to the Agreement which is being signed today between the Government of India and the Government of Ethiopia for the avoidance of double taxation of income of enterprises operating aircraft, I have the honour to state on behalf of the Government of India that whereas the said Agreement provides for the exemption from tax in either Contracting State of the income derived by an enterprise of the other Contracting State from operation of aircraft in international traffic after 1st July, 1966, the two Contracting States have agreed as follows: (1) Ethiopian Airlines being an enterprise of Ethiopia, any taxes paid by it or any deposits made by it towards its tax dues in India in respect of its income for which it is exempt from tax in accordance with the Agreement aforesaid shall be refunded by the Government of India to Ethiopian Airlines on an application in this behalf by Ethiopian Airlines within six months from the date on which the Agreement aforesaid enters into force, and any proceedings already initiated for the taxation of such income shall be terminated. (2) Air India being an enterprise of India, any taxes paid by it or any deposits made by it towards its tax dues in Ethiopia in respect of its income for which it is exempt from tax in accordance with the Agreement aforesaid shall be refunded by the Government of Ethiopia to Air India on an application in this behalf by Air India within six months from the date on which the Agreement aforesaid enters into force, and any proceedings already initiated for the taxation of such income shall be terminated. I shall be grateful if your Excellency will confirm your agreement with the position as stated above and, in such case, this note and your Excellency's reply thereto shall be deemed to be part of the Agreement aforesaid. Please accept, Excellency, the assurances of my highest consideration. Sd/- PRANAB KUMAR MUKHERJEE To MR. BERHANE, S. A. DENEKE Charge-d' Affaires, of Socialist Ethiopia, New Delhi. Excellency, I have the honour to acknowledge receipt of your letter of today running as follows: With reference to the Agreement which is being signed today between the Government of India and the Government of Ethiopia for the avoidance of double taxation of income of enterprises operating aircraft, I have the honour to state on behalf of the Government of India that whereas the said Agreement provides for the exemption from tax in either Contracting State of the income derived by an enterprise of the other Contracting State from operation of aircraft in international traffic after 1st July, 1966, the two Contracting States have agreed as follows: (1) Ethiopian Airlines being an enterprise of Ethiopia, any taxes paid by it or any deposits made by it towards its tax dues in India in respect of its income for which it is exempt from tax in accordance with the Agreement aforesaid shall be refunded by the Government of India to Ethiopian Airlines on an application in this behalf by Ethiopian Airlines within six months from the date on which the Agreement aforesaid enters into force, and any proceedings already initiated for the taxation of such income shall be terminated. (2) Air India being an enterprise of India, any taxes paid by it or any deposits made by it towards its tax dues in Ethiopia in respect of its income for which it is exempt from tax in accordance with the Agreement aforesaid shall be refunded by the Government of Ethiopia to Air India on an application in this behalf by Air India within six months from the date on which the Agreement aforesaid enters into force, and any proceedings already initiated for the taxation of such income shall be terminated. I shall be grateful if your Excellency will confirm your agreement with the position as stated above and, in such case, this note and your Excellency's reply thereto shall be deemed to be part of the Agreement aforesaid. 2. I have the honour to confirm on behalf of the Government of Ethiopia, the position as stated above. Your note of today's date and my reply thereto shall, therefore, form a part of the Agreement. Accept, Excellency, the assurances of my highest consideration. Sd/- BERHANE, S. A. DENEKE To SHRI PRANAB KUMAR MUKHERJEE Minister of Revenue and Banking, Government of India, New Delhi. *********** Notes 1. Substituted vide Notification No.0159[E] dated 02-03-1978 before it was read as In witness whereof