This Agreement was abrogated by the New Agreement.
The Government of the Russian Federation and the Government of the United Arab Emirates,
Desiring to promote and to reinforce economic and financial cooperation between them, and to intensify cooperation in the field of investment,
Acknowledging that the reciprocal tax benefits to the state-owned financial and investment institutions will further enhance the existing strategic partnership and increase the flow of capital between the two countries,
Have agreed as follows:
1. The taxes, to which this Agreement shall apply, are in particular:
a. in the Russian Federation:
the tax on profit of organizations;
b. in the United Arab Emirates:
i. the corporation tax,
ii. the income tax, including provincial taxes on income chargeable in each Emirate.
2. This Agreement shall also apply to any identical or substantially similar taxes which are imposed by any of the Contracting States after the date of signature of...