Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.
*ARTICLE 32
Termination
This Convention shall remain in force until terminated by a Contracting State. Either Contracting State may terminate the Convention, through the diplomatic channel, by giving notice of termination at least six months before the end of any calendar year after the fifth year. In such event, the Convention shall cease to have effect:
- (a) In respect of taxes withheld at the source for amounts paid or credited on or after 1 January of the calendar year following the year in which the notice of termination is given;
- (b) In respect of taxes on income and capital for the calendar year (or the fiscal year beginning in that year) following the year in which the notice of termination is given.
IN WITNESS WHEREOF, the respective plenipotentiaries have signed this Convention.
DONE at Oslo on the fourth day of October 1991 in duplicate in the Norwegian and German languages, both texts being equally authentic.