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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 29

Termination

This Agreement shall continue in effect indefinitely but either Contracting State may, on or before the thirtieth day of June of any calendar year beginning after the expiration of a period of five years from the date of its entry into force, give to the other Contracting State, through the diplomatic channel, written notice of termination and, in such event, this Agreement shall cease to have effect:

  • (a) in the case of United Arab Emirates:
    • (i) as regards income for any taxable year beginning on or after the first day of January of the calendar year next following that in which the notice of termination is given; and
  • (b) in the case of Thailand:
    • (i) in respect of taxes withheld at the source, on amounts paid or remitted to non-residents on or after the first day of January of the calendar year next following that in which the notice of termination is given;
    • (ii) in respect of other taxes on income for taxable years or accounting period beginning on or after the first day of January of the calendar 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 at Dubai, United Arab Emirates on the First day of March, A.D. 2000 corresponding to 1420 H. in duplicate in the Thai, Arabic 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.

FOR THE GOVERNMENT OF THE KINGDOM OF THAILAND:

FOR THE GOVERNMENT OF THE UNITED ARAB EMIRATES: