ARTICLE 31
Termination
This Agreement shall continue in effect indefinitely but either of the Contracting States may, on or before the thirtieth day of June in any calendar year beginning after the expiration of a period of five years from the date of its entry into force, give to the other Contracting State, through diplomatic channels, written notice of termination and, in such event, this Agreement shall cease to be effective:
- (a) In respect of taxes withheld at source, to amounts paid after December 31 of the year in which the notice of termination is given;
- (b) In respect of other taxes, to taxable years beginning on or after January 1 of the year following that in which the notice of termination is given.
DONE at Cairo this eighth day of December 1987 in duplicate in the German, Arabic and English languages, all three texts being authentic. In case of divergent interpretations of the German and Arabic texts, the English text shall prevail
FOR THE FEDERAL REPUBLIC OF GERMANY:
HANS-DIETRICH GENSCHER
FOR THE ARAB REPUBLIC OF EGYPT:
M.A. EL RAZAZ