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 MACEDONIA 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
Preamble
THE GOVERNMENT OF THE REPUBLIC OF MACEDONIA AND
THE GOVERNMENT OF THE UNITED ARAB EMIRATES
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 ftscal evasion with respect to taxes on income
Have agreed as follows:
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 - 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 - Artistes and Sportsmen
Article 18 - Pensions
Article 19 - Government Service
Article 20 - Students and Business Apprentices
Article 21 - Other Income
Article 22 - Methods for Elimination of Double Taxation
Article 23 - Non-Discrimination
Article 24 - Mutual Agreement Procedure
Article 25 - Exchange of Information
Article 26 - Miscellaneous Rules
Article 27 - Income from Hydrocarbons
Article 28 - Members of Diplomatic Missions and Consular Posts
Article 29 - Entry Into Force
Article 30 - Termination