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SYNTHESISED TEXT OF THE MLI AND THE AGREEMENT BETWEEN THE REPUBLIC OF FINLAND AND THE UNITED ARAB EMIRATES FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME This document presents the synthesised text for the application of the Agreement between the Republic of Finland and the United Arab Emirates for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income signed on 12 March 1996 (the “Agreement”), as modified by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting signed by the Republic of Finland on 7 June 2017 and by the United Arab Emirates on 27 June 2018 (the “MLI”).
This document was prepared in consultation with the competent authority of the United Arab Emirates and represents a shared understanding of the modifications made to the Agreement by the MLI.
The document was prepared on the basis of the MLI position of the Republic of Finl... |