The Government of the United Arab Emirates and the Government of the Republic of Kazakhstan [REPLACED by paragraph 1 of Article 6 of the MLI] desiring to promote and strengthen the economic relations by concluding 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 replaces the preamble language of this 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 follows:
This Convention shall apply to persons who are resid...