Federal Decree No. 70/2014 On the Ratification of an Agreement Between the Government of the State and Japan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income
We, Khalifa Bin Zayed Al Nahyan, President of the United Arab Emirates,
After perusal of the Constitution;
Federal Law No. 1/1972 on the competencies of the Ministries and the Powers of Ministers and its amending laws, and
According to the suggestion of the Minister of Finance, the approval of the Cabinet and the ratification of the Federal Supreme Council,
Issued the following Decree:
Article 1
The Agreement on the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to taxes on income, as well as its attached protocol and appended texts, between the Government of the State of the United Arab Emirates and the Government of Japan were ratified and signed in Dubai on 2 May 2013.
Article 2
The Minister of Finance must implement this Decree that shall be published in the Official Gazette.
Issued in the Presidential Palace in Abu Dhabi
On 25 Ramadan 1435 H
Corresponding to 23 June 2014