ARTICLE 30
Termination
This Agreement shall remain in force until terminated by a Contracting State. Either Contracting State may terminate the Agreement, through diplomatic channels, by giving notice of termination on a least six months before the end of any calendar year following after 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:
- (a) in respect of taxes withheld at the source, to amounts of income derived on or after 1 January in the calendar year next following the year in which the notice has been given.
- (b) in respect of other taxes on income and on capital, to such taxes chargeable for any taxable period beginning on or after 1 January in the calendar year next following the year in which the notice has been given.
IN WITNESS WHEREOF, undersigned, duly authorized thereto by their respective Governments, have signed this Agreement.
DONE in duplicate in Tbilisi, this third day of November 1996, corresponding to the thirteenth day of Aban 1375 Solar Hijra, in the Georgian, Persian and English languages, all texts being equally authentic. In case of divergence of interpretation the English text shall prevail.
FOR THE GOVERNMENT OF GEORGIA:
FOR THE GOVERNMENT OF THE ISLAMIC REPUBLIC OF IRAN: