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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 29

Termination

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

  • (a) in Malta:
    • (i) in respect of taxes on income derived during any calendar year or accounting period, as the case may be, beginning on or after 1 January immediately following the date on which the notice is given;
  • (b) in the United Arab Emirates:
    • (i) in respect of tax withheld at source to income derived on or after 1 January in the year next following that in which the notice of termination is given;
    • (ii) in respect of other taxes on income, for taxable years beginning on or after 1 January in the year next following that in which notice of termination is given.

IN WITNESS WHEREOF, the undersigned, being duly authorised thereto by their respective Governments, have signed this Convention.

DONE in Abu Dhabi, on the thirteenth day of March 2006, in duplicate in the English and Arabic languages, both texts being equally authentic.

FOR THE GOVERNMENT OF MALTA:

MICHAEL FRENDO

MINISTER OF FOREIGN AFFAIRS

FOR THE GOVERNMENT THE UNITED ARAB EMIRATES:

MOHAMMED KHIFAN BIN KHIRBASH

MINISTER OF STATE FOR FINANCE & INDUSTRY