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Untd A Emirates - France Tax Treaty (as amended by 1993 protocol) — 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 24

Entry into Force and Termination

(1) Each State shall notify to the other the completion of the procedures required by its law for the entry into force of this Convention. It shall enter into force on the first day of the second month following the receipt of the later of these notifications.

(2) Its provisions shall apply for the first time:

  • (a) as regards taxes withheld at source, to amounts payable on or after the date of entry into force of this Convention;
  • (b) as regards other taxes on income, to income derived during the calendar year in which this Convention enters into force, or relating to the accounting period ending during that year;
  • (c) as regards the inheritance tax, to the estates of persons deceased on or after the date of entry into force of this Convention;
  • (d) as regards the business tax referred to in Article 7, to the tax imposed in respect of the year in which this Convention enters into force.

(3) This Convention shall remain in force until it is terminated by one of the Contracting States. Either Contracting State may denounce the Convention by giving notice through the diplomatic channel six months before the end of any calendar year subsequent to 1993. In such event, the Convention shall cease to have effect.

The following provisions of the Convention shall cease to have effect as specified below:

  • (a) as regards taxes withheld at source, to amounts payable on or before 31 December of the calendar year at the end of which it shall cease to have effect;
  • (b) as regards other taxes on income, to income derived during the calendar year at the end of which it shall cease to have effect, or relating to the accounting period ending during that year;
  • #(c) in respect of the capital tax, to capital owned on 1 January of the calendar year at the end of which the Convention shall cease to have effect;
  • *(d) as regards the inheritance tax, to the estates of persons deceased on or before 31 December of the calendar year at the end of which it shall cease to have effect;
  • *(e) as regards the business tax, to the tax levied in respect of the year for the end of which the termination has been notified.

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

DONE at Abu Dhabi on the nineteenth day of July 1989 in duplicate in the French and Arabic languages, both texts being equally authentic.

Any difference of opinion regarding the interpretation or application of this Convention shall be settled through the diplomatic channel or through the mutual agreement procedure set out in Article 21 above.