Federal Decree No. 28/2004 Agreement Between the Government of the United Arab Emirates and the Government of the Republic of Mozambique for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income and Capital
Type
Law
Issued on
4 May 2004 (corresponding to 15 Rabi Al-Awwal 1425 H)
Nature
Decree
Jurisdiction
United Arab Emirates, Mozambique
Taxonomy
General Tax Law, Anti-Avoidance, General Tax Law
Copyright
LexisNexis
The Government of the United Arab Emirates and the Government of the Republic of Mozambique desiring to promote and strengthen the economic relation by concluding an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital, 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 and on capital imposed on behalf of a Contracting State or its political subdivisions or local authorities or by local governments irrespective of the manner in which they are levied.