The Council of Ministers of the Republic of Albania and the Government of the United Arab Emirates
Desiring to promote their mutual economic relations through the conclusion of an agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital
have agreed as follows:
This Agreement shall apply to persons who are residents of one or both of the Contracting States.
1. This Agreement shall apply to taxes on income and 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.
2. There shall be regarded as taxes on income all taxes imposed on total income, on total capital or on elements of income and capital, including taxes on gains from the alienation of movable or immovable property, taxes on the total amounts of wages or salaries paid ...