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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

(1) This Agreement shall remain in force for an indefinite period until terminated by one of the competent authorities.

(2) Either of the competent authorities may terminate this Agreement by giving 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 in both territories

  • (a) in respect of taxes withheld at source, to income payable 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, 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, being duly authorised thereto, have signed this Agreement.

DONE in duplicate at Bratislava, this tenth day of August 2011, each original in the Slovak, Chinese and English languages. In case of divergence of interpretation, the English text shall prevail.

FOR THE MINISTRY OF FINANCE OF THE REPUBLIC OF CHINA (TAIWAN):

DIRECTOR GENERAL OF THE TAXATION AGENCY

FOR THE MINISTRY OF FINANCE OF THE SLOVAK REPUBLIC:

DIRECTOR GENERAL OF THE TAX AND CUSTOMS SECTION