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ARTICLE 30

Termination

This Convention shall remain in force until terminated by a Contracting State. Either of the Contracting States may terminate this Convention by giving a notice of termination, in writing, on or before the thirtieth day of June of any calendar year from the fifth year following the year in which this Convention enters into force. In such case, this Convention shall cease to have effect:

  • (a) in respect of taxes withheld at the source, for income paid on or after the first day of January of the calendar year following the year in which the notice of termination is given; and
  • (b) in respect of other taxes, for income paid or payable for the taxable period beginning on or after the first day of January of the calendar year following the year in which the notice of termination is given.

IN WITNESS WHEREOF, the undersigned, being duly authorized thereto, have signed this present Convention.

DONE in duplicate, at Damascus on the 19th day of July of the year 1991, in Arabic, both texts being equally authentic.

FOR THE ARAB REPUBLIC OF EGYPT:

MINISTER OF FINANCE

DR. MOHAMAD AHMAD ALRAZAZ

FOR THE SYRIAN ARAB REPUBLIC:

MINISTER OF FINANCE

MR. MOHAMMAD KHALID AL MAHAYNI