Article 1
Personal Scope
This Convention shall apply to persons who are residents of one or both of the Contracting States.
Website Last updated:
June 26, 2026
Convention between the REPUBLIC OF MOZAMBIQUE and the Government of the UNITED ARAB EMIRATES for the Avoidance of Double Taxation with respect to Taxes on Income and on Capital
[GTL Notes - See Protocol 1 & 2]
The Government of the Republic of Mozambique and the Government of the United Arab Emirates desiring the promoting and re-enforcing economic relations, to enter into a Convention for the avoidance of double taxation with respect to taxes on income and on capital, have agreed to the following:
Contents
Article 1 - Personal Scope
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 - Sea and Air Traffic
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 - Research Scholars and Teachers
Article 17 - Students and Trainees
Article 18 - Director's Fees
Article 19 - Pensions and Annuities
Article 20 - Government Services
Article 21 - Artistes and Athletes
Article 22 - Other Income
Article 23 - Capital
Article 24 - Reimbursement
Article 25 - Methods for Elimination of Double Taxation
Article 26 - Non-Discrimination
Article 27 - Mutual Agreement Procedure
Article 28 - Exchange of Information
Article 29 - Members of Diplomatic and Consular Posts
Article 30 - Entry Into Force
Article 31 - Termination
Protocol