CONVENTION BETWEEN THE GOVERNMENT OF THE REPUBLIC OF AZERBAIJAN AND THE GOVERNMENT OF THE UNITED ARAB EMIRATES FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL

The Government of the Republic of Azerbaijan and the Government of the United Arab Emirate 

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

Have agreed as follows:

CHAPTER I - 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 behalfof a Contracting State or of its administrative territorial subdivisions or local authorities, or local governments 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. 

3. The existing ta...