Federal Decree No. 64 of 2015 Ratifying an Agreement between the United Arab Emirates government and the Oriental Republic of Uruguay 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, and the amendments thereof;

- As presented by the Minister of Finance, approved by the Cabinet, and ratified by the Federal Supreme Council

hereby ratify the following:

Article 1 - Ratification of the Agreement on the Avoidance of Double Taxation and Prevention of Financial Evasion

The Agreement On the Avoidance of Double Taxation and Prevention of Financial Evasion Regarding Income and Capital Tax and the Protocol thereto, signed between the Government of the United Arab Emirates and the Oriental Republic of Uruguay in Washington on October 10, 2014, the texts of which are attached, are hereby ratified.

Article 2 - Publication and Enforcement

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