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

the Governement of the United Arab Emirates and the Government of the Republic of Italy,

Desiring to conclude a Convention to avoid double taxation with respect to taxes on income and to prevent fiscal evasion

Have agreed upon the following measures:

Chapter I - Scope of the Conventoin

Article 1 - PERSONAL SCOPE

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 imposed on behalf of each Contracting State or of its political or administrative subdivisions or local authorities. irrespective of the manner in which they are levied.

2. There shall be regarded as taxes on income all taxes imposed on total income, or on elements of income including taxes on gains from the alienation of movable or immovable property, taxes on the total amounts of wages or salaires paid by enterprises, as well as taxes on capital appreciation.

3. The existing, taxes to...