Agreement Between the Islamic Republic of MAURITANIA and the UNITED ARAB EMIRATES for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital

Contents

Article 1 - Personal Scope

Article 2 - Taxes Covered

Article 3 - Income from Hydrocarbons

Article 4 - General Definitions

Article 5 - Resident

Article 6 - Permanent Establishment

Article 7 - Income from Immovable Property

Article 8 - Business Profits

Article 9 - Shipping and Air Transport

Article 10 - Associated Enterprises

Article 11 - Dividends

Article 12 - Interest

Article 13 - Royalties

Article 14 - Capital Gains

Article 15 - Independent Personal Services

Article 16 - Dependent Personal Services

Article 17 - Directors' Fees

Article 18 - Entertainers and Sportspersons

Article 19 - Pensions

Article 20 - Government Service

Article 21 - Students

Article 22 - Other Income

Article 23 - Capital

Article 24 - Methods of Elimination of Double Taxation

Article 25 - Non-Discrimination

Article 26 - Mutual Agreement Procedure

Article 27 - Exchange of Information

Article 28 - Income Derived by the Government and Government Institutions

Article 29 - Members of Diplomatic Missions and Consular Posts

Article 30 - Entry into Force

Article 31 - Termination