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ARTICLE 31

Duration and Termination

(1) This Convention shall remain in force for an indefinite period of time.

(2) After the expiration of a period of five years from the date of its entry into force, either Contracting State may terminate this Convention. The termination shall be notified in writing and through diplomatic channels, before 30 June of a calendar year.

(3) In the event of termination, this Convention shall cease to have effect:

  • (a) in respect of taxes withheld at source, the fact giving rise to them appearing on or after 1 January of the year next following that specified in the notice of termination;
  • (b) in respect of other taxes, as to income arising in the fiscal year beginning on or after 1 January of the year next following that specified in the notice of termination.

IN WITNESS WHEREOF, the undersigned, duly authorized thereto, have signed this Convention.

DONE in duplicate at Abu Dhabi, this seventeenth day of January 2011, in the Arabic, Portuguese and English languages, all texts being equally authentic. In case of any divergence of interpretation of the text of this Convention, the English text shall prevail.

FOR UNITED ARAB EMIRATES:

OBAID HUMAID AL TAYER

MINISTER OF STATE FOR FINANCIAL AFFAIRS

FOR PORTUGUESE REPUBLIC:

LUIS AMADO

MINISTER OF STATE AND OF FOREIGN AFFAIRS