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ARTICLE 32
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 after the year in which the Agreement entered into force. In such event, the Agreement shall cease to have effect:
- (a) in respect of tax withheld at the source on amounts paid or credited to non-residents on or after the first day of January in the calendar year next following the expiration of the six-month period referred to above; and
- (b) in respect of other taxes for taxation years beginning on or after the first day of January in the calendar year next following the expiration of the six-month period referred to above.
IN WITNESS WHEREOF, the undersigned, duly authorized to that effect, have signed this Agreement.
DONE at Berlin, this nineteenth day of April 2001, in duplicate, in the English, French and German languages, each text being equally authentic.
FOR CANADA:
PHILIP SOMERVILLE
FOR THE FEDERAL REPUBLIC OF GERMANY:
GERD WESTDICKENBERG