ARTICLE 32
Termination
This Agreement shall remain in force 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 taxable years beginning on or after 1 January of the calendar year next following that in which notice of termination is given.
IN WITNESS WHEREOF, the undersigned, duly authorised thereto, have signed this Agreement.
DONE at Muscat, on this fifteenth day of August 2012, corresponding to the twenty-sixth day of Ramadan 1433 A.H., in two originals, each in the German, Arabic and English languages, all three texts being authentic. In the case of divergent interpretation of the German and the Arabic texts, the English text shall prevail.
FOR THE FEDERAL REPUBLIC OF GERMANY:
ANGELIKA STORZ-CHAKARJI
FOR THE SULTANATE OF OMAN:
DARWISH BIN ISMAIL BIN ALI AL-BALUSHI