This Convention shall remain in force until terminated by a Contracting State. Either Contracting State may terminate the Convention not earlier than five years from its entry into force, through diplomatic channels, by giving notice of termination at least six months before the end of the calendar year. In such event, the Convention shall cease to have effect:
- (a) with respect to taxes withheld, to the amounts charged as from 1 January of the calendar year next following that in which the notification of termination is given; and
- (b) with respect to the other taxes on income and taxes on capital, to the taxes referred to taxable periods as from 1 January of the calendar year next following that in which the notification of termination is given.
IN WITNESS WHEREOF, the undersigned, duly authorised to this end, have signed this Convention.
DONE in duplicate at Baku, on this eighth day of September 2015, in the Italian, Azerbaijanian and English languages, all texts being equally authentic. In case of divergence in interpretation between the texts the English text shall prevail.
FOR THE GOVERNMENT OF THE REPUBLIC OF SAN MARINO:
FOR THE GOVERNMENT OF THE REPUBLIC OF AZERBAIJAN: