ARTICLE 31
Termination
This Agreement shall continue in effect indefinitely 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 Federal Republic of Germany:
- (aa) 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;
- (bb) 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;
- (b) in Malaysia:
- (aa) in respect of Malaysian tax, other than petroleum income tax, to tax chargeable for any year of assessment beginning on or after 1 January in the calendar year following the year in which the notice is given;
- (bb) in respect of petroleum income tax, to tax chargeable for any year of assessment beginning on or after 1 January of the second calendar year following the year in which the notice is given.
The date of receipt of such notice by the other Contracting State shall be definitive for the determination of the deadline.
IN WITNESS WHEREOF, the undersigned, duly authorized thereto, have signed this Agreement.
DONE at Putrajaya, this twenty-third day of February 2010, in duplicate in the German, Malaysian and English languages, all three texts being authentic. In the case of divergent interpretation of the German and the Malaysian texts, the English text shall prevail.
FOR THE FEDERAL REPUBLIC OF GERMANY:
GÜNTER GRUBER
FOR MALAYSIA:
AWANG ADEK HUSSEIN