Federal Decree No. 140 of 2019 Ratifying an Agreement between the Government of the United Arab Emirates and the Government of the Republic of Niger On the Avoidance of Double Taxation and Prevention of Financial Evasion Regarding Income and Capital Tax

We, Khalifa bin Zayed Al Nahyan, President of the United Arab Emirates. 

- After reviewing the Constitution;
- Federal Law No. 1 of 1972 On the Competences of Ministries and the Powers of Ministers, as amended;
- Based on the presentation of the Minister of Finance, the approval of the Cabinet, and the ratification of the Supreme Council of the Federation.

have ratified the following:

Article 1 - Ratification

The agreement ratifies between the Government of the United Arab Emirates and the Government of the Republic of Niger to avoid double taxation and prevent financial evasion with regard to taxes on income, and the protocol attached thereto, which were signed in Abu Dhabi on  December 9, 2018, the texts of which are attached.

Article 2 - Implementation and Publication

The Minister of Finance shall implement this Decree, and it shall be published in the Official Gazette.

Khalifa bin Zayed Al Nahyan
President of the United Ara...