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ARTICLE 27

Termination

This Convention shall remain in force until terminated by a Contracting State. Either Contracting State may terminate the Convention at any time after five years from the date on which the Convention enters into force provided that at least six months prior written notice of termination has been given through diplomatic channels.

In such event, the Convention shall cease to have effect:

  • (a) in Ireland:
    • (i) as respects income tax, the income levy and capital gains tax, for any year of assessment beginning on or after 1 January of the year next following that in which the period specified in the said notice of termination expires;
    • (ii) as respects corporation tax, for any financial year beginning on or after 1 January of the year next following that in which the period specified in the said notice of termination expires;
  • (b) in the United Arab Emirates:
    • (i) in respect of taxes withheld at source, for amounts paid or credited on or after 1 January of the year next following that in which the period specified in the notice of termination expires;
    • (ii) in respect of other taxes, for taxable periods beginning on or after 1 January of the year next following that in which the period specified in the notice of termination expires.

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

DONE in duplicate at Dubai, this 1 July 2010, in the English and Arabic languages.

FOR IRELAND:

CIARÁN MADDEN

FOR THE UNITED ARAB EMIRATES:

YOUNIS HAJI AL KHOORI