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Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.

ARTICLE 2

Taxes Covered

(1) This Agreement shall apply to taxes on income and on capital imposed on behalf of a Contracting State, or of its political subdivisions or local authorities or by local governments irrespective of the manner in which they are levied.

(2) There shall be regarded as taxes on income and on capital all taxes imposed on total income, on total capital, or on elements of income or of capital, 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 this Agreement shall apply are:

  • (a) in the case of the United Arab Emirates:
    • (i) Income Tax;
    • (ii) Corporation Tax;
  • (hereinafter referred to as "U.A.E. tax");
  • (b) in the case of the Czech Republic:
    • (i) the tax on income of individuals;
    • (ii) the tax on income of legal persons;
    • (iii) the tax on immovable property;
  • (hereinafter referred to as "Czech tax").

(4) This Agreement shall also apply to any identical or substantially similar taxes which are imposed after the date of signature of this Agreement in addition to, or in place of, the existing taxes referred to in paragraph (3). The competent authorities of the Contracting States shall notify each other of any substantial changes which are made in their respective taxation laws within a reasonable period of time after such changes.