This Agreement shall remain in force until terminated by a Contracting State. Either Contracting State may terminate this Agreement, through diplomatic channels, by giving written notice of termination at least six months before the end of any calendar year starting five year after the year in which this Agreement entered into force. In such event, this Agreement shall cease to have effect:
- (i) in respect of tax withheld at source to income derived on or after 1 January in the year following that in which the notice of termination is given;
- (ii) in respect of other taxes on income, for taxable years beginning on or after 1 January in the year following that in which the notice of termination is given.
IN WITNESS WHEREOF, the undersigned, being duly authorised thereto, have signed this Agreement.
DONE in duplicate at Dushanbe on this 21 day of May 2013 in the Arabic, Malay and English languages, all text being equally authentic. In case of any divergence, the English text shall prevail.
FOR THE GOVERNMENT THE UNITED ARAB EMIRATES:
HIS EXCELLENCY OBAID HUMAID AL TAYER
MINISTER OF STATE FOR FINANCIAL AFFAIRS
FOR THE GOVERNMENT OF HIS MAJESTY THE SULTAN AND YANG DI-PERTUAN OF BRUNEI DARUSSALAM:
THE HONOURABLE PEHIN DATO ABD RAHMAN IBRAHIM
MINISTER OF FINANCE II AT THE PRIME MINISTER'S OFFICE