Article 30 TERMINATION
Article 30
TERMINATION
This Convention shall remain in force until terminated by a Contracting State. Either Contracting State may terminate this Convention by giving notice of termination through diplomatic channels to the other Contracting State at least six months before the end of any calendar year beginning after expiry of five years from the date of entry into force of this Convention. In such event, this Convention shall cease to have effect:
(a) with respect to taxes levied on the basis of a taxable year, for taxes for any taxable years beginning on or after 1 January in the calendar year next following that in which the notice is given; and
(b) with respect to taxes levied not on the basis of a taxable year, for taxes levied on or after 1 January in the calendar year next following that in which the notice is given.
|
<< Article 29 ENTRY INTO FORCE |
>> PROTOCOL |
|
| Convention Between the Government of the Russian Federation and the Government of Japan for the Elimination of Double Taxation... |