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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 income taxes imposed on behalf of a Contracting State or of its political subdivisions or local authorities, irrespective of the manner in which they are levied.

(2) Income taxes are all taxes levied on total income or on items of income.

(3) The current taxes to which this Agreement shall apply are:

  • (a) In the case of the Republic of Niger:
    • (i) Taxes on Income;
    • (ii) Taxes on Profit (ISB);
    • (iii) Taxes on Salaries and Wages (ITS);
    • (iv) Taxes on Investment Income (IRCM);
    • (v) Taxes on the Plus-Values of Real Estate Transfers;
    • (vi) Taxes on Real Estate (IT);
  • (hereinafter referred to as "Niger taxes"), and
  • (b) In the case of the United Arab Emirates:
    • (i) Taxes on Income;
    • (ii) Corporate tax;
  • (hereinafter referred to as "UAE taxes").

(4) The Agreement is also applicable to taxes of the same or similar nature that would be established after the date of signature of the Agreement in addition to or in lieu of existing taxes. The competent authorities of the Contracting States shall notify each other of the important changes that have been made to their respective tax laws.