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Untd A Emirates - Belarus Tax Treaty (as amended by 2019 protocol) — Orbitax Tax Hub

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 29

Termination

This Agreement shall remain in force until terminated by the Contracting State either Contracting State may terminate the Agreement, through diplomatic channels by giving written notice of termination at least six months before the end of any calendar year following after the period of five years from the date on which the Agreement enters into force. In such event, the Convention shall cease to have effect.

  • (a) in respect of taxes withheld at source, on income derived on or after 1 January in the calendar year next following the year in which the notice of termination is given;
  • (b) in respect of other taxes, for taxes chargeable for any tax period beginning on or after 1 January in the calendar year next following the year in which the notice of termination is given.

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

DONE in duplicate at … this 27th day of March 2000, corresponding to the Arabic, Belarusian, and English languages, all texts being equally authentic. In the case of divergence of interpretation, the English text shall be the operative one.

FOR THE GOVERNMENT OF THE REPUBLIC OF BELARUS:

FOR THE GOVERNMENT OF THE UNITED ARAB EMIRATES: