Convention between the Government of LEBANESE REPUBLIC 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

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 - Air, Shipping and Road Transport

Article 9 - Associated Enterprises

Article 10 - Dividends

Article 11 - Interests

Article 12 - Royalties

Article 13 - Capital Gains

Article 14 - More Advantageous Fiscal Privileges

Article 15 - Independent Personal Services

Article 16 - Dependent Personal Services

Article 17 - Directors' Fees

Article 18 - Artistes and Athletes

Article 19 - Pensions

Article 20 - Government Functions

Article 21 - Students and Trainees

Article 22 - Teachers, Professors and Researchers

Article 23 - Other Income

Article 24 - Taxation of Capital

Article 25 - Avoidance of Double Taxation

Article 26 - Non-Discrimination

Article 27 - Mutual Agreement Procedure

Article 28 - Exchange of Informations

Article 29 - Diplomatic and Consular Officials

Article 30 - Entry Into Force

Article 31 - Termination

Protocol