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.
PROTOCOL
At the time of signing this Convention between the Government of the Republic of Lebanon and the Government of the United Arab Emirates, both the Contracting State have agreed upon the following provisions which shall form an integral part of this Convention:
Subject to the provisions of Article 8:
The term National Air Company means:
- (a) For UAE:
- (i) "Emirates Airlines";
- (ii) "Gulf Air".
- (b) For Lebanon:
- (i) Middle East Airlines;
- (ii) Trans Mediterranean Airlines.
IN WITNESS WHEREOF, the undersigned, being duly authorized thereto, have signed this Protocol.
DONE, in duplicate at Abu Dhabi on the 17th day of May, of the year 1998.
FOR THE GOVERNMENT OF THE REPUBLIC OF LEBANON:
FUAD AL SANYURA
MINISTER OF FINANCE & INDUSTRY
FOR THE GOVERNMENT OF THE UNITED ARAB EMIRATES:
DR. MOHD KHALFAN BIN KHARBASH
MINISTER OF FINANCE