Federal Decree No. 23/1997 Agreement Between the Republic of Finland and the United Arab Emirates for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income

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The Government of the Republic of Finland and the Government of the United Arab Emirates,

Desiring to promote and strengthen their mutual economic relations by concluding an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income,

Have agreed as follows:

Article 1 - Personal Scope

This Agreement shall apply to persons who are residents of one or both of the Contracting States.

Article 2 - Taxes Covered

1- This Agreement shall apply to taxes on income imposed on behalf of a Contracting State, or of its political subdivisions, local governments or local authorities, irrespective of the manner in which they are levied.

2- There shall be regarded as taxes on income all taxes imposed on total income, or on elements of income, including taxes on gains from the alienation of movable or immovable property.