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ARTICLE 30

Termination

(1) This Convention shall remain in force until terminated by a Contracting State. Either Contracting State may terminate this Convention, through diplomatic channels, by giving notice of termination at least six months before the end of any calendar year.

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

  • (a) in respect of taxes withheld at source, to income derived on or after 1 January of the calendar year next following the year in which the notice is given;
  • (b) in respect of other taxes on income and taxes on capital, to taxes chargeable for any taxable year beginning on or after 1 January of the calendar year next following the year in which the notice is given.

IN WITNESS WHEREOF, the undersigned, duly authorised thereto, have signed this Convention.

DONE in duplicate at Andorra this day of 28/7/2015, in the Arabic, Catalan and English languages, each text being equally authentic. In case of divergence of interpretation the English text shall prevail.

FOR THE GOVERNMENT OF THE UNITED ARAB EMIRATES:

FOR THE GOVERNMENT OF THE PRINCIPALITY OF ANDORRA: