AGREEMENT BETWEEN THE REPUBLIC OF ZIMBABWE AND THE GOVERNMENT OF THE REPUBLIC OF UNITED ARAB EMIRATES FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME

PREAMBLE

WHEREAS the Government of the United Arab Emirates and the Republic of Zimbabwe, hereinafter jointly referred to as Contracting States, and individually referred to as Contracting State;

DESIRING to further develop their economic relationship and to enhance their cooperation in tax matters;

INTENDING to conclude an Agreement for the elimination of double taxation with respect to taxes on income, without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance (including through treaty-shopping) arrangements aimed at obtaining reliefs provided in this Agreement for the indirect benefit of residents of third States);

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 imposed on behalf of a Contracting State or of its political subdivisions or local authori...