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 30

Termination

This Convention shall remain in force until terminated by one of the Contracting States. 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 beginning after the expiry of five years from the date of entry into force of the Convention. In such event, the Convention shall cease to have effect:

  • (a) in respect of taxes withheld at source on income paid or credited on or after the first day of January of the calendar year next following that in which notice of termination is given; and
  • (b) in respect of other taxes for taxable years beginning on or after the first day of January of the calendar year next following that in which notice of termination is given.

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

DONE in duplicate at San José on 30th of October in two originals each in the Arabic, Spanish and English languages, all texts being equally authentic. In case there is any divergence of interpretation of any of the texts the English text shall prevail.

FOR THE GOVERNMENT OF THE REPUBLIC OF COSTA RICA:

FOR THE GOVERNMENT OF THE UNITED ARAB EMIRATES: