Article 1
Personal Scope
This Agreement shall apply to persons who are residents of one or both of the Contracting States
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June 26, 2026
Agreement between the Government of the UNITED ARAB EMIRATES and the Government of the REPUBLIC OF GUINEA for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital
The Government of the United Arab Emirates and the Government of GUINEA,
desiring to promote their mutual economic and investment relations through the conclusion between them of an agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital
have agreed as follows:
Contents
Article 1 - Personal Scope
Article 2 - Taxes Covered
Article 3 - General definition
Article 4 - Resident
Article 5 - Permanent Establishment
Article 6 - Income from Immovable Property
Article 7 - Business Profits
Article 8 - Shipping and Air Transport
Article 9 - Associated Enterprises
Article 10 - Dividends
Article 11 - Interest
Article 12 - Royalties
Article 13 - Capital Gains
Article 14 - Independent personal services
Article 15 - Dependent Personal Services
Article 16 - Directors' Fees
Article 17 - Artists and Sportsmen
Article 18 - Pensions and Annuities
Article 19 - Government Service
Article 20 - Teachers and Researchers
Article 21 - Students and Trainees
Article 22 - Other Income
Article 23 - Income from Hydrocarbons
Article 24 - Elimination of Double Taxation
Article 25 - Non-Discrimination
Article 26 - Mutual Agreement Procedure
Article 27 - Exchange of Information
Article 28 - Miscellaneous Rules
Article 29 - Income of Government and Institutions
Article 30 - Members of Diplomatic Missions and Consular Posts
Article 31 - Entry into Force
Article 32 - Duration and Termination
Protocol