Agreement between Government of the Arab Republic of Egypt And Government of the United Arab Emirates On avoiding double taxation and preventing tax evasion

For income taxes

The Government of the Arab Republic of Egypt and the Government of the United Arab Emirates,
wishing to further develop their economic relationship and strengthen their co-operation on tax issues,
Desiring to conclude an agreement for the avoidance of double taxation in respect of the taxes covered by this Agreement without creating opportunities for double non-taxation or tax reduction through tax evasion or avoidance, as well as to prevent circumvention of the Agreement aimed at obtaining the benefits guaranteed by this Agreement indirectly to a person resident in a third country,
agreed on the following:

Chapter 1 - Scope of the Agreement

Article 1 - Personal Scope

This Agreement shall apply to persons residing in one or both of the States Parties to the Agreement.

Article 2 - Taxes covered by the Agreement

1. This Agreement shall apply to income taxes imposed by one of the States Parties to the Agreement, one of its political subdivisions or one of its local authorities, regardless of the manner in which they ...