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Untd A Emirates - Poland Tax Treaty (as amended by 2013 protocol) — Orbitax Tax Hub

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 30

TERMINATION

This agreement shall continue in effect unless either of the Contracting State deliver a written notification through the diplomatic channel for its desire to terminate this Agreement, such a written notification must be given on or before the 30th of June in any calendar year beginning after the expiration of a period of ten years from the date of its entry into force. In such event this Agreement shall cease to have effect:

  • (i) in respect of withholding tax on income and taxes on capital gains derived by a non-resident, in relation to income and capital gains derived on or after 1st January in the calendar year immediately following that in which the notice of termination is given;
  • (ii) in respect of other taxes, in relation to income of any fiscal year beginning on or after 1st January in the calendar year immediately following that in which the notice of termination is given.

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

DONE at Abu Dhabi on 31st of January 1993 corresponding to eighth Shaban 1413 H, in duplicate in the Arabic, Polish and English languages, all texts being equally authentic.

In the case there is any divergence of interpretation of the provisions of this Agreement the English text shall prevail.