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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 33

Termination

This Convention shall remain in force until one of the Contracting States at any time after five years from the date of entry into force of the Convention, provided that the other Contracting State, through diplomatic channels, gives written notice of termination of this Convention six months in advance; in such case, the Convention shall not remain in force:

  • (a) For taxes deducted at source: amounts paid on or after the 1st day January of the calendar year of the termination notification hereof.
  • (b) For other income taxes: amounts of taxes levied on or after the end of the first day of January of the calendar year of the termination notification hereof.

IN WITNESS WHEREOF, this Convention was hereunder signed by the representatives duly authorized for this purpose.

DONE, in duplicate, in Sharm Elsheikh on the 26th day of March of the year 2015, in the Arabic language, and both texts are of equal authenticity.

FOR THE GOVERNMENT OF UNITED ARAB EMIRATES:

ABDULLAH BIN ZAYED AL NAHYAN              

MINISTER OF FOREIGN AFFAIRS                

FOR THE GOVERNMENT OF COMOROS:

DR. ELARIF SAYED HASSAN

MINISTER OF EXTERNAL RELATION AND CO-OPERATION

IN CHARGE OF THE COMOROS ABROAD, THE FRENCH AND THE ARAB WORLD