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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 29

Termination

(1) This Agreement shall remain in force indefinitely. After a period of five years from the date on which this Agreement enters into force, 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.

(2) In such event, this Agreement shall cease to have effect:

  • (a) in respect of taxes withheld at source on amounts paid or credited to the account on or after 1 January immediately following the calendar year in which the notice of termination is given.
  • (b) in respect of other income taxes for any taxable year beginning on or after the first of January immediately following the calendar year in which the notice of termination is given.

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

DONE at Damascus, on the thirty-first day of October 2010, in duplicate in the Chinese, Arabic and English languages, all three texts being equally authentic. In case of divergence in interpretation, the English text shall prevail.

FOR THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA:

FOR THE GOVERNMENT OF THE SYRIAN ARAB REPUBLIC: