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Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.

ARTICLE 30

Termination

This Convention is concluded for indefinite period, but either Contracting State may terminate the Convention, through diplomatic channels, by giving written notice of termination in 5 calendar years after it has effect at least six months before the end of any calendar year. In such case, the Convention shall cease to have effect:

  • (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 of Convention is given;
  • (b) in respect of other taxes, for amounts of taxes charged for period beginning on 1 January of the calendar year next following that in which the notice of termination of Convention is given.

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

DONE at Abu Dhabi, this twentieth day of November 2006, in the Azerbaijani, Arabic and English languages, all texts being equally authentic. In the case of divergence between the texts the English text shall prevail.

FOR THE GOVERNMENT OF THE REPUBLIC OF AZERBAIJAN:

FOR THE GOVERNMENT OF THE UNITED ARAB EMIRATES: