(1) This Agreement shall remain in force until terminated by a Contracting State. Each of the Contracting States may terminate the Agreement through the diplomatic channel by giving written notice of termination at least six months before the end of any calendar year following the expiration of ten years from the date of its entry into force.
(2) This Agreement shall cease to have effect:
- (a) in respect of taxes withheld at the source, in respect of amounts paid or credited on or after the first day of January in the next calendar year following the year in which the notice is given; and
- (b) in respect of other taxes, in respect of taxable years beginning on or after the first day of January in the next calendar year following the year in which the notice is given.
IN WITNESS WHEREOF, the undersigned, duly authorized, have signed this Agreement.
DONE in Abu Dhabi on 9/12/2018 in triplicate, in French, Arabic and English, all titles being equally authentic. In 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 NIGER: