Japan and the United Arab Emirates,
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The following preamble text described in paragraph 3 of Article 6 of the MLI is included in the preamble of the Convention:
Article 6 – Purpose of a Covered Tax Agreement
Desiring to further develop their economic relationship and to enhance their co-operation in tax matters, |
Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income,
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The following preamble text described in paragraph 1 of Article 6 of the MLI is included in the preamble of the Convention:
Article 6 – Purpose of a Covered Tax Agreement
Intending to eliminate double taxation with respect to the taxes covered by the Convention 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 the Convention for the indirect benefit of residents of third jurisdictions), |
Have agreed as fol...