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ARTICLE 33

Termination

This Agreement shall continue in effect for an unlimited period but either of the Contracting States may, on or before 30 June in any calendar year beginning after the expiration of a period of five years from the date of its entry into force, give the other Contracting State, through diplomatic channels, written notice of termination and, in such event, this Agreement shall cease to have effect:

  • (a) in the case of taxes withheld at source, in respect of amounts paid on or after 1 January of the calendar year next following that in which notice of termination is given;
  • (b) in the case of other taxes, in respect of taxes levied for periods beginning on or after 1 January of the calendar year next following that in which notice of termination is given.

DONE at Accra on the twelfth day of August 2004 in two original texts, each in the German and English languages, both texts being equally authentic.

FOR THE FEDERAL REPUBLIC OF GERMANY:

PETER LINDER

FOR THE REPUBLIC OF GHANA:

OSAFO-MAAFO