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UAE Agreement for avoidance of double taxation and the ...

UAE. Agreement for avoidance of double taxation and the prevention of fiscal evasion with united arab emirates Whereas the annexed Agreement between the Government of the united arab emirates and the Government of the Republic of India for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital has entered into force on the 22nd September, 1993 after the notification by both the Contracting States to each other of the completion of the proceedings required by laws for bringing into force of the said Agreement in accordance with paragraph 1 of Article 30 of the said Agreement .

(b) The United Arab Emirates and its political sub-divisions or local Governments shall be deemed to be resident of the United Arab Emirates; (c) Government institutions shall be deemed, according to affiliation, to be resident of the Republic of India or the United Arab Emirates. Any institution shall be deemed to be a

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