Depending on the type of double tax agreement which is signed, any double tax agreement could be rendered obsolete. There are instances when a country updates its taxation system which will require updating of one or more tax treaties with other countries to prevent it from becoming obsolete. 

Double tax agreements can be abolished if there are situations which are not favorable to the countries which are involved. The reasons for such an abolition may include tax evasion or avoidance by investors from a given country as well any other legal reasons which not be favourable to the double tax agreements of the countries which are involved.