background image
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 31

Termination

The present convention is concluded for indefinite period and shall remain in free until expiration of six months from the date, when one of the Contracting State directs to other Contracting State the notice in writing of the desire to cease its operation. The direction of such notice is carried out only after the expiration of the first five years period of validity of this Convention. In such event, this Convention shall cease to have effect:

  • (a) in regard to taxes withheld at source, for amounts paid or credited on or after first January in the year next following that in which the notice of termination is given; and
  • (b) in regard to other taxes, for taxable periods beginning on or after first January in the year next following that in which the notice of termination is given.

IN WITNESS THEREOF, the undersigned, being duly authorized thereto by their respective Government, have signed this Convention.

DONE in duplicate at Abu Dhabi, this twenty-second day of December 2008, in the Arabic, Kazakh, English and Russian languages, all texts being equally authentic. In the case of divergence of interpretation, the English text shall prevail.

FOR THE GOVERNMENT OF THE UNITED ARAB EMIRATES:

FOR THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN: