Agreement between the Government of New Zealand and the Government of theUnited Arab Emirates for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

The Government of New Zealand and the Government of the United Arab Emirates,Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income,

Have agreed as follows:

Article 1 - Persons Covered

This Agreement shall apply to persons who are residents of one or both of the Contracting States.

Article 2 - Taxes Covered

1. The existing taxes to which this Agreement shall apply are:

a. In the United Arab Emirates: the income tax and the corporation tax; (hereinafter referred to as “United Arab Emirates Taxes”);

b. In New Zealand: the income tax; (hereinafter referred to as “New Zealand Taxes”).

2. The Agreement shall apply also to any identical or substantially similar taxes that are imposed after the date of signature of the Agreement in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other within a reasonable period of time of any signifi...