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

This Convention shall continue in effect indefinitely but either of the Contracting States may, on or before the thirtieth day of June in any calendar year beginning after the expiry of a period of five years from the date of its entry into force, give to the other Contracting State, through diplomatic channels, a written notice of termination. In such event, this Convention and its provisions related to the following shall cease to have effect:

  • (a) Tax at source payable for any matters arising from the 1st day of January in the calendar year following the year in which the notice of termination of this Convention is given,
  • (b) Other tax payable for any matters arising from the 1st day of January in the calendar year following the year in which the termination notice of this Convention is given.

IN WITNESS WHEREOF, the undersigned, duly authorized by their government thereto, have signed this Convention.

DONE, in duplicate, at Dubai on the 9th day of February of the year 1999 in Arabic.

FOR THE GOVERNMENT OF THE UNITED ARAB EMIRATES:

HAMDAN BIN RASHID AL MAKTOUM

DEPUTY GOVERNOR OF DUBAI AND MINISTER OF FINANCE AND INDUSTRY

FOR THE GOVERNMENT OF THE KINGDOM OF MOROCCO:    

FATHALLAH WALA'LOU      

MINISTER OF ECONOMY & FINANCE