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Switzerland - Untd A Emirates Tax Treaty (original 2011 treaty) — 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 28

Termination

This Convention shall remain in force as long as it is not terminated by a Contracting State. Each Contracting State may terminate the Convention through diplomatic channels by giving at least six months notice before the end of each calendar year. In this case, the Convention shall cease to have effect on the following:

  • (a) Taxes withheld at source on income paid or credited on or after the 1st day of January of the calendar year following the year in which the notice of termination was given;
  • (b) other taxes for any fiscal year beginning on the 1st day of January of the calendar year following the year in which the notice of termination has been given, or after that date.

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

DONE, in duplicate, in Dubai, on the 6th day of October of the year 2011, in French, Arabic and English languages, each text being equally authentic. In case of difference of interpretation between the French and Arabic texts, the English text shall prevail.

FOR THE SWISS FEDERAL COUNCIL:

WOLFGANG AMADEUS BRUELHART

FOR THE GOVERNMENT OF THE UNITED ARAB EMIRATES:

YOUNIS AL HAJI KHOORI