Page:UN Treaty Series - vol 1332.pdf/61

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1983
United Nations—Treaty Series · Nations Unies—Recueil des Traités
51

available to such residents for this purpose under the law of the Contracting State which is obliged to carry out refund or credits.

4. The existing Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital, signed at Copenhagen on 10 March, 1966,[1] shall cease to have effect upon the entry into force of this Convention.

Article 32. Termination

This Convention shall remain in force indefinitely, but either of the Contracting States may give to the other State, through diplomatic channels, written notice of termination at least six months before the end of a calendar year. In such event, the Convention shall cease to be effective in respect of income assessable for any taxable period commencing on or after the first day of January in the calendar year next following that in which the notice of termination is given and in respect of capital which is assessed for the calendar year next following that in which such notice is given.

Vol. 1332. 1-22348

  1. ↑ United Nations, Treaty Series, vol. 644, p. 263.
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