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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 Convention shall apply to income and capital tax imposed by a Contracting State, its subdivisions, administrative units or local authorities thereof, irrespective of the collection means.

(2) Income tax shall be considered all taxes imposed on the total of the income or capital, including taxes on gains resulting from alienation of movable or immovable property, total amounts of wages or salaries incurred by corporates.  

(3) The Convention shall apply to current taxes which include:

  • (a) For UAE
    • (i) Income tax;
    • (ii) Corporate tax;
  • (hereinafter referred to as "UAE Tax");
  • (b) For The Comoros (KM):
    • (i) Tax on Income;
    • (ii) Corporate tax;
    • (iii) Tax on Capital gains;
  • (hereinafter referred to as "KM Tax").

(4) The provisions of this Convention shall also apply to any identical, similar tax or any other tax imposed by any of the Contracting States after the date of signing this Convention whether it is additional to or a replacement of the existing taxes. The competent authorities of a Contracting State shall notify their counterpart at the other Contracting State with any significant amendments to the tax laws thereof.