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ARTICLE 30

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.

The date of receipt of such notice by the other Contracting State shall be definitive for the determination of the deadline.

DONE at Damascus, this seventeenth day of February 2010, in duplicate, 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:

ANDREAS REINICKE

FOR THE SYRIAN ARAB REPUBLIC:

MOHAMMAD AL-HUSSEIN