Article 1
Persons Covered
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 REPUBLIC OF MOLDOVA and the Government of the UNITED ARAB EMIRATES for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
The Government of the Republic of Moldova and the Government of the United Arab Emirates,
Have agreed as follows
Desiring to promote their mutual economic 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 intending to not create opportunities for non-taxation.
Contents
Article 1 - Persons Covered
Article 2 - Taxes Covered
Article 3 - General Definitions
Article 4 - Resident
Article 5 - Permanent Establishment
Article 6 - Income From Immovable Property
Article 7 - Busines 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 - Income From Employment
Article 15 - Directors' Fees
Article 16 - Entertainers and Sportspersons
Article 17 - Pensions
Article 18 - Government Service
Article 19 - Teachers and Researchers
Article 20 - Students
Article 21 - Other Income
Article 22 - Income From Hydrocarbons
Article 23 - Elimination of Double Taxation
Article 24 - Mutual Agreement Procedure
Article 25 - Non-Discrimniation
Article 26 - Exchange of Information
Article 27 - Miscellaneous Rules
Article 28 - Income of Government and Institutions
Article 29 - Mmebers of Diplomatic Missions and Consular Posts
Article 30 - Entry Into Force
Article 31 - Termination