Federal Decree No. 84/1997 Agreement Between the United Arab Emirates and the Czech Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income and on Capital
Type
Law
Issued on
26 Jun 1997 (corresponding to 20 Safar 1418H)
Nature
Decree
Jurisdiction
United Arab Emirates, Czech Republic
Taxonomy
Income Tax, Anti-Avoidance, General Tax Law
Copyright
LexisNexis
The United Arab Emirates and the Czech Republic desiring to promote and strengthen the economic relations by concluding 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:
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 or by local governments irrespective of the manner in which they are levied.