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 at 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.
DONE at Tehran on 6 March of 1998 in duplicate, in Russian, Persian and English languages, all texts being equally authentic. In case of any divergence in interpretation of the Russian and Persian the texts, the English text shall be the operative one.
FOR THE GOVERNMENT OF THE RUSSIAN FEDERATION:
FOR THE GOVERNMENT OF THE ISLAMIC REPUBLIC OF IRAN: