Duration and Termination
(1) This Agreement shall remain in force for a period of ten calendar years beginning with the first year in which it will have effect according to Article 32.
Thereafter, it shall remain in force for a further ten calendar years if both Contracting States have agreed to a prolongation and informed each other in writing by diplomatic channels, one month before expiry, that the internal requirements for a prolongation are fulfilled. The competent authorities of the Contracting States shall at the beginning of the last year of the prolongation period consult each other whether another prolongation should be envisaged.
(2) This Agreement shall be applied ultimately in both Contracting States:
- (a) 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;
- (b) 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.
IN WITNESS WHEREOF, the undersigned, duly authorized thereto by their respective Governments, have signed this Agreement.
DONE at Abu Dhabi on Monday, 27/7, 2015, in two originals each in the Arabic and English languages, all texts being equally authentic. In case of any divergence between the texts, the English text shall prevail.
FOR THE GOVERNMENT OF THE UNITED ARAB EMIRATES:
FOR THE GOVERNMENT OF THE REPUBLIC OF THE GAMBIA: