ARTICLE 32
Termination
This Convention shall remain in force for an unlimited period of time. However, after a period of first five years from its date of entry into force, either Contracting State may terminate this Convention, by giving notice of termination through diplomatic channels before the 30th of June of any calendar year. In such event, this Convention shall cease to have effect:
- (a) with regards to taxes imposed at amounts deposited or withdrawn into account on or after 1st of January of the calendar year during which this Convention enters into force;
- (b) with regards to other taxes that are levied on or after 1st of January of the calendar year during which this Convention enters into force;
The determining factor for the calculation of period for termination shall be the day on which the notice of termination reaches the other Contracting State.
DONE, in duplicate at Berlin on the 25th day of August of the year 2004 in German, Azerbaijani and Russian, each text being equally authentic. In case of a difference in interpretation between Germany and Azerbaijani texts of this Convention, the Russian text shall prevail.
FOR THE GOVERNMENT OF THE FEDERAL REPUBLIC OF GERMANY:
KLAUS SCHARIOTH
FOR THE GOVERNMENT OF THE AZERBAIJAN REPUBLIC:
ALIYEV