ARTICLE 30

Duration

(1) This Agreement shall remain in force for a period of ten calendar years beginning on 1 January of the calendar year next following that in which the Agreement entered into force according to paragraph (2) of Article 29. Thereafter, it shall remain in force for a further ten calendar years if both Contracting States have agreed to a prolongation and informed each other in writing by diplomatic channels, six months before expiry, that the internal requirements for a prolongation are fulfilled. The competent authorities of the Contracting States shall at the beginning of the last year of the prolongation period consult each other whether another prolongation should be envisaged.

(2) Either of the Contracting States may, on or before the thirtieth June in any calendar year beginning after the expiration of a period of five year from the date of its entry into force, give the other Contracting State through diplomatic channels, written notice of termination and in such event this Agreement shall no longer be in force.

(3) This Agreement shall be applied ultimately in both Contracting States:

• (a) in respect of taxes which are levied for the assessment period ending in the last year in which this Agreement is in force;
• (b) in respect of taxes withheld at source on dividends, interest and royalties, paid-up to 31 December of the last year in which this Agreement is in force;
• (c) in respect of the exchange of information under Article 25 up to 31 December of the last year in which this Agreement is in force.

DONE at Berlin, on the first day of July 2010, corresponding to the nineteenth day of Rajab 1431 A.H., in two originals in the German, Arabic and English languages, all three texts being authentic. In the case of divergent interpretation of the German and the Arabic texts, the English text shall prevail.

FOR THE FEDERAL REPUBLIC OF GERMANY:

GUIDO WESTERWELLE

FOR THE UNITED ARAB EMIRATES:

ABDULLAH BIN ZAYED AL NAHYAN