Agreement between the Republic of Lebanon and the United Arab Emirates to avoid double taxation and prevent evasion of income taxes

The Government of the Republic of Lebanon and the Government of the United Arab Emirates.

- Desiring to deepen and strengthen their economic co-operation by concluding an agreement to avoid double taxation and to prevent evasion of taxes.

have agreed on the following:

Article 1 - Personal Scope

This Agreement shall apply to persons residing in one or both States Parties to the Agreement.

Article 2 - Taxes covered by the Agreement

1. This Agreement shall apply to income taxes imposed on behalf of a State Party to the Agreement, its political subdivisions, local authorities or territorial administrative units, irrespective of the manner in which they are imposed.

2. Income taxes are all taxes imposed on gross income, or on elements of income, including taxes on profits arising from the disposition of movable or immovable property, taxes on salaries and other similar compensation as well as taxes on the improvement of capital values.

3. The current taxes to which this Agreement applies are:

a. In the case of the United Arab Emirates:

1. Income tax.