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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 29

Termination

This Agreement shall remain in force until it is terminated by a Contracting State. Either Contracting State may terminate the Agreement, through diplomatic channels, by giving notice of termination at least six months before the end of any calendar year following the period of five years from the date on which the Agreement enters into force. In such event, the Agreement shall cease to have effect in respect of the taxes for any fiscal year beginning in the calendar year next following that in which the notice of termination has been given.

IN WITNESS WHEREOF, the undersigned, duly authorized thereto, by their respective Governments, have signed this Agreement.

DONE in duplicate in Vienna on the 11th day of March 2002, corresponding to the 20th day of Esfand 1380 solar Hijra, in the German, Persian and English languages, each text being equally authentic. In case of any divergence the English text shall prevail.

FOR THE GOVERNMENT OF THE REPUBLIC OF AUSTRIA:

KARL-HEINZ GRASSER

FOR THE GOVERNMENT OF THE ISLAMIC REPUBLIC OF IRAN:

ESHAQ JAHANGIRI