Agreement between the Principality of Liechtenstein and the United Arab Emirates for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital

Preamble 

The Government of the Principality of Liechtenstein and the Government of the United Arab Emirates, 

desiring to further promote the mutual economic relations between their countries through the conclusion between them of an agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, 

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 and on capital imposed on behalf of a Contracting State or of its political subdivisions or local Governments or local authorities, irrespective of the manner in which they are levied. 

2. There shall be regarded as taxes on income and on capital all taxes imposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the alienation of movable or...