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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 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 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 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;
  • (b) in respect of other taxes on income and taxes on capital, to income or capital 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.

IN WITNESS WHEREOF, the undersigned, duly authorised thereto, have signed this Agreement.

DONE in duplicate at Bratislava, this fifth day of October 2009, each in the Slovak, Macedonian and English languages, all texts being equally authentic. In the case of any divergence of interpretation, the English text shall prevail.

FOR THE SLOVAK REPUBLIC:

FOR THE REPUBLIC OF MACEDONIA: