Agreement Between the Republic of Turkey And the United Arab Emirates for the Avoidance of Double Taxation With Respect to Takes on Income And on Capital

The Government of The Republic of Turkey and The Government of The United Arab Emirates

Desiring to conclude an Agreement for the avoidance of double taxation with respect to taxes on income and on capital

HAVE AGREED AS FOLLOWS:

Article 1 - PERSONAL SCOPE

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 each Contracting State or of its political subdivisions 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 immovable property, taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation.

3. The taxes to which the Agreement shall apply are, in particular:

a. in the case of Turkey:

i. ...