Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.
ARTICLE 28
Termination
This Agreement shall remain in force until terminated by a Contracting State. Either Contracting State may terminate the Agreement, through diplomatic channels, by giving notice of termination at least six months before the end of any calendar year following after the period of five years from the date on which the Agreement enters into force. In such event, the Agreement shall cease to have effect:
- (a) in the Czech Republic:
- (i) in respect of taxes withheld at source, to income paid or credited on or after 1st January in the calendar year next following that in which the notice is given;
- (ii) in respect of other taxes on income, to income in any taxable year beginning on or after 1st January in the calendar year next following that in which the notice is given;
- (b) in Singapore:
- (i) in respect of tax chargeable for any year of assessment beginning on or after 1st January in the second calendar year following the year in which the notice is given.
IN WITNESS WHEREOF, the undersigned, duly authorised thereto, have signed this Agreement.
DONE in duplicate at Singapore this 21st day of November 1997 in the English language.