General disclaimer on the synthesised text document
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This document presents the synthesised text for the application of the Agreement between the Government of the Hong Kong Special Administrative Region of the People's Republic of China and the Government of the United Arab Emirates for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income signed on 11 December 2014 (the "Agreement"), as modified by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting signed by on 7 June 2017 and by the United Arab Emirates on 27 June 2018 (the "MLI").
This document was prepared on the basis of the reservations and notifications submitted to the Depositary by the People's Republic of China on be... |