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ARTICLE 28

Termination

This Convention shall remain in force until terminated by a Contracting State. Either Contracting State may terminate the Convention, through diplomatic channels, by giving notice of termination at least six months before the end of any calendar year beginning after the expiration of a period of five years from the date of its entry into force. In such event, the Convention shall cease to have effect:

  • (a) in respect of taxes withheld at source, to income derived on or after first day of January of the calendar year next following the year in which the notice is given;
  • (b) in respect of other taxes on income, to taxes chargeable for any taxable year (any calendar year or accounting period, as the case may be), beginning on or after the first day of January immediately following the year in which the notice is given.

IN WITNESS WHEREOF, the undersigned, being duly authorised thereto by their respective Governments, have signed this Convention.

DONE at New York this 20th day of September 2016, in two originals in the English and Catalan languages, both texts being equally authentic.

FOR THE GOVERNMENT OF THE REPUBLIC OF MALTA:

FOR THE GOVERNMENT OF THE PRINCIPALITY OF ANDORRA: