Convention between the Republic of Austria and the United Arab Emirates for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income

The Republic of Austria and the United Arab Emirates, desiring to promote and strengthen the economic relations by concluding a Convention with respect to taxes on income,  

Have agreed as follows: 

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 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 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 salaries paid by enterprises, as well as taxes on capital appreciation. 

3. The existing taxes to which the Convention shall apply are in particular: 

a. in Austria: 

i. the income tax (die Einkommensteuer) and

ii. the corporation ta...