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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 31

Duration and Termination

The Agreement shall remain in force indefinitely and shall remain in force until terminated by a Contracting State. Either Contracting State may terminate the Agreement, through diplomatic channels, by giving a written notice of termination at least six months before the end of any calendar year after the expiration of five years from the date of entry into force of the Agreement. In such event the Agreement shall cease to have effect:

  • (a) In Nigeria:
    • (i) regarding taxes periodically assessed, in respect of taxes on income relating to any taxable year beginning on or after the first day of January in the calendar year next following that in which the notice is given.
    • (ii) regarding all other cases, the first day of January in the calendar year next following that in which the notice is given.
  • (b) In the UAE:
    • (i) 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;
    • (ii) 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 Abu Dhabi on 18 January 2016, in two originals in the Arabic and English languages, both texts being equally authentic, in case of divergence of interpretation the English text shall prevail.

FOR THE GOVERNMENT OF THE FEDERAL REPUBLIC OF NIGERIA:

FOR THE GOVERNMENT OF THE UNITED ARAB EMIRATES: