(1) This Convention shall remain in force until it is terminated by a Contracting State. Either Contracting State may terminate it through diplomatic channels, with a minimum notice of six months prior to the end of any calendar year following the fifth year after the entry into force thereof.
(2) In such case, the Convention shall cease to apply:
- (a) in the case of taxes received by withholding at the source, for amounts paid or credited after December 31 of the year in which the notice of termination is given;
- (b) in the case of other taxes on income and on capital, for those receive for tax periods beginning on January 1 of the year following the year in which the notice of termination is given.
DONE in duplicate at Quito, this 7th day of December 1982, in the Spanish and German languages, both texts being equally authentic.
FOR THE GOVERNMENT OF THE REPUBLIC OF ECUADOR:
LUÍS VALENCIA RODRIGUEZ
MINISTER OF FOREIGN RELATIONS
FOR THE GOVERNMENT OF THE FEDERAL REPUBLIC OF GERMANY: