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

Termination

This Convention shall remain in force as long as it is not terminated by any one of the Contracting States. Each Contracting State may cancel the Convention through diplomatic channels with an advance notice latest by the 30th day of June of the year designated by the advance notice before the end of each calendar year, after a period of five years has elapsed from the date of its entry into force. In such a case, the Convention shall cease to be applicable to the following:

  • (a) to taxes owed at source on income attributed or paid on the first day of January of the year which follows the year of termination mentioned in the advance notice;
  • (b) to other taxes for taxable periods of taxation beginning from the first day of January of the year which follows the year of termination mentioned in the advance notice.

IN WITNESS WHEREOF, the undersigned, being duly authorized thereto by both Contracting States, have signed this Convention.

DONE in duplicate, at Algiers on Tuesday Aouel Safar 1422, corresponding to the 24th day of April, of the year 2001, in Arabic.

FOR THE GOVERNMENT OF THE STATE OF THE UNITED ARAB EMIRATES:

MOHAMED KHLAFAN BIN KHRBASH

MINISTER OF FINANCE AND INDUSTRY AFFAIRS

FOR THE GOVERNMENT OF THE PEOPLE'S DEMOCRATIC REPUBLIC OF ALGERIA:

ABDDUL LATIF BIN ASHENHO

MINISTER OF FINANCE