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(a) Upon departure from the State of origin or State of habitual residence;
(b) Upon initial admission to the State of employment;
(c) Upon final departure from the State of employment;
(d) Upon final return to the State of origin or State of habitual residence.
Article 47
1. Migrant workers shall have the right to transfer their earnings and savings, in particular those funds
necessary for the support of their families, from the State of employment to their State of origin or any
other State. Such transfers shall be made in conformity with procedures established by applicable
legislation of the State concerned and in conformity with applicable international agreements.
2. States concerned shall take appropriate measures to facilitate such transfers.
Article 48
1. Without prejudice to applicable double taxation agreements, migrant workers and members of their
families shall, in the matter of earnings in the State of employment:
(a) Not be liable to taxes, duties or charges of any description higher or more onerous than those
imposed on nationals in similar circumstances;
(b) Be entitled to deductions or exemptions from taxes of any description and to any tax allowances
applicable to nationals in similar circumstances, including tax allowances for dependent members of
their families. 2. States Parties shall endeavour to adopt appropriate measures to avoid double
taxation of the earnings and savings of migrant workers and members of their families.
Article 49
1. Where separate authorizations to reside and to engage in employment are required by national
legislation, the States of employment shall issue to migrant workers authorization of residence for at
least the same period of time as their authorization to engage in remunerated activity.
2. Migrant workers who in the State of employment are allowed freely to choose their remunerated
activity shall neither be regarded as in an irregular situation nor shall they lose their authorization of
residence by the mere fact of the termination of their remunerated activity prior to the expiration of
their work permits or similar authorizations.
3. In order to allow migrant workers referred to in paragraph 2 of the present article sufficient time to
find alternative remunerated activities, the authorization of residence shall not be withdrawn at least
for a period corresponding to that during which they may be entitled to unemployment benefits.
Article 50
1. In the case of death of a migrant worker or dissolution of marriage, the State of employment shall
favourably consider granting family members of that migrant worker residing in that State on the basis
of family reunion an authorization to stay; the State of employment shall take into account the length
of time they have already resided in that State.
2. Members of the family to whom such authorization is not granted shall be allowed before departure
a reasonable period of time in order to enable them to settle their affairs in the State of employment.