Federal Decree No. 34/1996 Agreement Between the Government of the United Arab Emirates and the Government of the Republic of Singapore for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income
The Government of the United Arab Emirates and the Government of the Republic of Singapore desiring to conclude 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 its political subdivision 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 alienation of movable or immovable property.
3- The existing taxes to which the Agreement shall apply are: