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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 31

ENTRY INTO FORCE

(1) The Convention shall enter into force as of the date of notification sent by any of the contracting states that indicates the completion of the constitutional measures required for the enforcement.

(2) This convention shall be applied in both Contracting States:

  • (a) For taxes deducted at source, amounts paid on or after the first day of January in the year next to the year of entering the convention into force.
  • (b) For other income taxes, tax years starting on or after the first day of January in the year next to the year of entering the convention into force.

(3) The convention concluded between the government of Egypt and the government of United Arab Emirates on avoidance of double taxation and income tax evasion and signed in Cairo on 1st of Dhul Qadah, 1414 Hijri corresponding to 12 April 1994 shall be terminated as of entering the convention into force in accordance with the provisions of paragraph (2) herein.