CONVENTION BETWEEN ΤΗΕ GOVERNMENT OF ΤΗΕ ARGENTlNE REPlJBLlC ΑΝΟ ΤΗΕ GOVERNMENT 0F ΤΗΕ lJNlTED ARAB EMIRATES FOR ΤΗΕ AVOIDANCE 0F DOlJBLE ΤΑΧΑΤΙΟΝ AND ΤΗΕ PREVENTION 0F FISCAL EVASION WITH RESPECT ΤΟ ΤΑΧΕς ΟΝ INCOME ΑΝΟ ΟΝ CAPITAL

The Government of the Argentine Republic and the Government of the United Arab Emirates intending to fufther develop their economic relationship and to enhance their cooperation in tax matters, and desiring to conclude a Convention for the avoidance of both double taxation as well as unintended non taxation and for the prevention of fiscal evasion, with respect to taxes on income and on capital, have agreed as follows:

SCOPE OF THE CONVENTION

Article 1 - PERSONS COVERED

This Convention shall apply to persons who are residents of one or both of the Contracting States.

Article 2 - TAXES COVERED

1. This Convention shall apply to taxes on income and on capital imposed on behalf of a 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, i...