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ARTICLE 31

Duration and Termination

This Agreement shall remain in force for a period of five years and shall continue in force thereafter indefinitely unless either Contracting State notifies the other in writing, at least six months before the expiry of current calendar year of its intention to terminate this Agreement. In such an event, this Agreement shall cease to have effect in both Contracting States:

  • (a) in respect of taxes withheld at source, for amounts paid or credited on or after 1 January of the calendar year next following that in which the notice of termination is given;
  • (b) in respect of taxes on income and on capital, for taxable periods beginning on or after 1 January of the calendar year next following that in which the notice of termination is given.

IN WITNESS WHEREOF, the respective plenipotentiaries of both Contracting States have signed this Agreement.

DONE at Abu Dhabi, on the twentieth day of April 2002, in two originals, in the Armenian, Arabic and English languages, all texts being equally authentic. In case of divergence the English text shall prevail.

FOR THE GOVERNMENT OF THE REPUBLIC OF ARMENIA:

KAREN CHSHMARITIAN

MINISTER OF TRADE AND ECONOMIC DEVELOPMENT

FOR THE GOVERNMENT OF THE UNITED ARAB EMIRATES:

MOHAMMED KHALFAN BIN KHIRBASH

MINISTER OF STATE FOR FINANCE AND INDUSTRY