Convention between JAPAN and the UNITED ARAB EMIRATES for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income

Article 1
Persons covered

This Convention shall apply to persons who are residents of one or both of the Contracting States.

Article 2
Taxes covered

1. This Convention shall apply to the following taxes:

   1. in the case of Japan:

      1. the income tax;

      2. the corporation tax;

      3. the special income tax for reconstruction;

      4. the special corporation tax for reconstruction; and

      5. the local inhabitant taxes

      (hereinafter referred to as 'Japanese tax');

   2. in the case of the United Arab Emirates:

      1. the income tax; and

      2. the corporation tax

      (hereinafter referred to as 'U.A.E. tax').

   [GTL Notes - See Protocol 1]

2. This Convention shall apply also to any identical or substantially similar taxes that are imposed after the date of signature of the Convention in addition to, or in place of, those referred to in paragraph 1. The competent authorities of the Contracting States shall notify each other of any significant changes that have been made in their respective taxation laws, within a reasonable period of time after such changes.

Article 3
General definitions