ARTICLE 28
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 written notice of termination at least six months before the end of any calendar year following after the period of at least five years from the date on which this Agreement enters into force. In such event, the Agreement shall cease to have effect:
- (a) in the Slovak Republic:
- (i) in respect of taxes withheld at source, to income paid or credited on or after 1 January in the calendar year next following the year in which the notice of termination is given,
- (ii) in respect of other taxes, in any tax year beginning on or after 1 January in the calendar year next following the year in which the notice of termination is given.
- (b) in the Islamic Republic of Iran:
- (i) in respect of taxes withheld at source, to income paid or credited on or after 1 Farvardin Solar Hijra, corresponding to 21 March in the calendar year next following the year in which the notice of termination is given,
- (ii) in respect of other taxes, in any tax year beginning on or after 1 Farvardin Solar Hijra, corresponding to 21 March in the calendar year next following the year in which the notice of termination is given.
IN WITNESS WHEREOF, the undersigned, being duly authorised thereto, have signed this Agreement.
DONE in duplicate at Tehran, this nineteenth day of January 2016, corresponding to the twenty-ninth day of Dey 1354 Solar Hijra, each original in the Slovak, Persian, and English languages. In case of divergence of interpretation, the English text shall prevail.
FOR THE SLOVAK REPUBLIC:
FOR THE ISLAMIC REPUBLIC OF IRAN: