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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 32

Termination

This Agreement shall remain in force until terminated by a Contracting State. Either Contracting State may terminate the Agreement by giving written notice of termination 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, on income derived on or after the first day of January next following the year in which the notice is given;
  • (b) in respect of other taxes on income, for taxes chargeable for any taxation year beginning on or after the first day of January next following the year in which the notice is given.

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

DONE in duplicate at Abu Dhabi, this 11 day of July,2018 in three originals, in Italian, in Arabic, and English language. In case of divergence the English text shall prevail.

FOR THE GOVERNMENT OF THE REPUBLIC OF SAN MARINO:

NICOLA RENZI

MINISTER OF FOREIGN AFFAIRS

FOR THE GOVERNMENT OF THE UNITED ARAB EMIRATES:

ANWAR BIN MOHAMMED GARGASH

MINISTER OF STATE FOR FOREIGN AFFAIRS