background image
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 31

Entry into Force

(1) Each of the Contracting States shall notify the other through diplomatic channels the completion of the procedures required by its law for the bringing into force of this Convention.

(2) The Convention shall enter into force on the date of the reception of the second of these notifications and its provisions shall have effect:

  • (a) in respect of taxes withheld at source, on income paid, remitted or credited on or after the first day of January next following the date upon which the Convention enters into force; and
  • (b) in respect of other taxes, on income arising in the taxable years beginning on or after the first day of January next following the date upon which the Convention enters into force.

(3) The Agreement between the Government of the United Arab Emirates and the Government of the Federative Republic of Brazil, Aimed at Promoting Tourism and Trade between both Countries Through the Reciprocal Exemption of Income Taxes for Air Transportation Companies, concluded by exchange of notes dated 14 July 2009, shall be suspended and shall not have effect as long as this Convention has effect.