Federal Decree No. 83/1997 Agreement Between the United Arab Emirates and the Kingdom of Belgium for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income and Capital
Type
Law
Issued on
26 Jun 1997 (corresponding to 20 Safar 1418 H)
Nature
Decree
Jurisdiction
United Arab Emirates, Belgium
Taxonomy
Income Tax, Anti-Avoidance, Capital Gains Tax
Copyright
LexisNexis
The Government of the United Arab Emirates and the Kingdom of Belgium.
Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital,
Have agreed as follows:
Chapter I - Scope of the Agreement
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 of its political subdivisions or local authorities, irrespective of the manner in which they are levied.