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ARTICLE 31

Termination

(1) The Agreement shall remain in force for a period of five years and shall continue in force thereafter for a similar period or periods unless either Contracting State notifies the other in writhing, at least six months before the expiry of the initial or any subsequent period, of its intention to terminate this Agreement.

(2) In such event, this Agreement shall cease to have effect in both Contracting States:

  • (a) In the case the United Arab Emirates:
    • (i) in respect of taxes withheld at source, for amounts paid or credited on or after the first day of January of the year next following that in which the notice of termination is given; and
    • (ii) in respect of other taxes, for taxable periods beginning on or after the first day of January of the year next following that in which the notice of termination is given.
  • (b) In the case of Ethiopia:
    • (i) with regard to taxes withheld at source, in respect of amounts paid on or after the eighth day of July next following the date upon which such notice is given; and
    • (ii) with regard to other taxes, in respect of tax year beginning on or after the eighth day of July next following the date upon which such notice is given.

IN WITNESS WHEREOF, the undersigned, duly authorized thereto by their respective Governments, have signed this Agreement.

DONE at Abu Dhabi on the 12th day of April, 2015 in two originals in Arabic and English language, the two texts being equally authentic. In case of divergence of interpretation, the English text shall prevail.

FOR THE GOVERNMENT OF THE FEDERAL DEMOCRATIC REPUBLIC OF ETHIOPIA:

H.E. TEDROS ADHANOM

GHEBREYESUS (PHD)

MINISTER OF FOREIGN AFFAIRS

FOR THE GOVERNMENT OF THE UNITED ARAB EMIRATES:

ABDULLAH BIN ZAYED

MINISTER OF FOREIGN AFFAIRS