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 Convention shall remain in force indefinitely. Either Contracting State may terminate the Convention by giving written 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 Convention enters into force. In such event, the Convention shall cease to have effect:
- (a) in respect of taxes withheld at source, to income paid or credited on or after the first day of January in the calendar year next following that in which the notice is given;
- (b) in respect of other taxes on income and taxes on capital, to income or capital in any taxable year beginning on or after the first day of January in the calendar year next following that in which the notice is given.
IN WITNESS WHEREOF, the undersigned, duly authorised thereto, have signed this Convention.
DONE in duplicate at Bratislava this twenty-sixth day of March 2002 in the Czech and Slovak languages, both texts being equally authentic.
FOR THE CZECH REPUBLIC:
JIRI RUSNOK
FOR THE SLOVAK REPUBLIC:
FRANTISEK HAJNOVIC