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 Agreement shall remain in force until terminated by a Contracting State. Either Contracting State may terminate the Agreement, through diplomatic channels, by giving notice of termination on or before 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 Agreement shall cease to have effect:

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

IN WITNESS WHEREOF, the undersigned, duly authorized thereto by their respective Governments, have signed this Agreement.

DONE in duplicate at Dubai, on 17 of October 2017 in English and Arabic, and both texts being equally authentic. In the case of any divergence in interpretation, the English text shall prevail.

FOR THE GOVERNMENT OF THE REPUBLIC OF MALDIVES:

HIS EXCELLENCY DR. MOHAMED ASIM

MINISTER OF FOREIGN AFFAIRS

FOR THE GOVERNMENT OF THE UNITED ARAB EMIRATES:

HIS EXCELLENCY OBAID HUMAID ALTAYER

MINISTER OF STATE FOR FINANCIAL AFFAIRS