Arabic source examples:

State of Kuwait · Statutory text

Article 218 of Civil Code

English translation

Mutual cancellation is deemed, in its effect, equivalent to rescission as regards the contracting parties and equivalent to a new contract as regards third parties. (Fourth) Defense of non-performance:
Arabic original
تعتبر الإقالة من حيث أثرها، بمثابة الفسخ في حق المتعاقدين وبمثابة عقـد جـديـد في حق الغير . ( رابعا ) الدفع بعدم التنفيذ :

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