​Agreement between the Government of the Republic of Croatia and the Government of the United Arab Emirates for the avoidance of double taxation with respect to taxes on income

​The Government of the Republic of Croatia and the Government of the United Arab Emirates,  
Desiring to promote their mutual economic relations through the conclusion between them of an Agreement for the avoidance of double taxation 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. This Agreement shall apply to taxes on income imposed on behalf of a Contracting State or of its 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, or on elements of income, including taxes on gains from the alienation of movable or immovable property, taxes on the total amounts of wages or salaries paid by enterprises.

3. The existing taxes to which this Agreement shall apply are in particular:

a. in Croatia:

i. the profit tax;

ii. the income tax;

iii. the local incom...