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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 30

Termination

This Convention shall remain in force for an unspecified period. Contracting States may on or prior to the 30th day of June in any year after the year of exchanging ratification documents diplomatically terminate the Convention by written notification to be sent to the other Contracting state. In such case, the Convention shall not remain in force:

  • (a) on or after the first day of January in the year next to the year of termination notification for amounts paid as taxes deducted at source;
  • (b) on or after the first day of January in the year next to the year of termination notification for tax years of the rest of the tax types.

IN WITNESS WHEREOF, this Convention was signed by the representatives duly authorized for this purpose.

DONE, in duplicate, in Damascus on 19 Shawwal 1420 Hijri corresponding to the 26th day of January of the year 2000, in Arabic.

FOR THE GOVERNMENT OF SAR:

DR. MOHAMED KHALED AL-MOHAYNI

MINISTER OF FINANCE

FOR THE GOVERNMENT OF UAE:

DR. MOHAMED KHALFAN BIN KHARBASH

MINISTER OF STATE FOR FINANCIAL AND INDUSTRIAL AFFAIRS