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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 32

Termination

This Convention shall remain in force until terminated by a Contracting State. Either Contracting State may terminate the Convention, through diplomatic channels, by giving notice of termination at least six months before the end of any calendar year after the expiration of a period of five years from the date of its entry into force. In such event, the Convention shall cease to have effect:

  • (a) in respect of tax withheld at source, on income paid, remitted or credited on or after the first day of January next following the year in which the notice is given; 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 year in which the notice is given.

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

DONE in duplicate at Brasilia, this 12 day of November 2018, in Portuguese, Arabic and English languages, all texts being equally authentic. In case of divergence of interpretation, the English text shall prevail.

FOR THE FEDERATIVE REPUBLIC OF BRAZIL:

ALOYSIO NUNES FERREIRA

MINISTER OF FOREIGN AFFAIRS

FOR THE UNITED ARAB EMIRATES:

HAFSA ABULLA MOHAMED SHARIF ALULAMA

AMBASSADOR EXTRAORDINARY AND PLENIPOTENTIARY