Federal Decree No. 149 of 2019 Ratifying the Agreement between the Government of the United Arab Emirates and the Government of the Republic of San Marino 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,

- Having reviewed the Constitution;

- Federal Law No. 1 of 1972 On the Competences of Ministries and the Powers of Ministers, as amended;

- Based on the proposal of the Minister of Finance, with the approval of the Cabinet and the ratification of the Supreme Council of the Union,

have hereby ratified the following:

Article 1 - Ratification

An agreement between the Government of the State and the Government of the Republic of San Marino On the Avoidance of Double Taxation and Prevention of Financial Evasion Regarding Income and Capital Tax, and the protocol annexed thereto, signed in Abu Dhabi on 11 July 2018, are hereby ratified, the texts of which are attached hereto.

Article 2 - Implementation and Publication

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

Khalifa bin Zayed Al Nahyan
President ...