(1) This Convention shall remain in force until terminated by a Contracting State. Either Contracting State may terminate the Convention, through diplomatic channels, by giving notice of termination at least six months before the end of any calendar year beginning after the expiration of a period of five years from the date of its entry into force.
(2) The Convention shall cease to have effect:
- (i) in respect of taxes withheld at source, to income derived on or after 1 January in the calendar year next following the year in which the notice is given;
- (ii) in respect of other taxes on income, and taxes on capital, to taxes chargeable for any taxable year beginning on or after 1 January in the calendar year next following the year in which the notice is given.
IN WITNESS WHEREOF, the undersigned, duly authorised thereto, have signed this Convention.
DONE in duplicate at Dubai, this nineteenth day of November 2005, in the French, Arabic and English languages, all texts being equally authentic.
FOR THE GOVERNMENT OF THE UNITED ARAB EMIRATES:
FOR THE GOVERNMENT OF THE GRAND DUCHY OF LUXEMBOURG: