Tajikistan - United Arab Emirates Tax Treaty

Agreement between the United Arab Emirates AND THE REPUBLIC OF TAJIKISTAN for the avoidance of double taxation with respect to taxes on income

The Government of the Republic of Tajikistan

the Government of the United Arab Emirates

desiring to concludean Agreement for the avoidance of double taxation with respect to taxes on income have agreed as follows:

Article 1 PERSONAL SCOPE

This Agreement shall apply 10 persons who are residents of one or both Contracting States.

Articie 2 TAXES COVERED

(1)This Agreement shall apply to taxes on income and on capital imposed on behalf of 3 Contra its local authorities, irrespective of the manner in which they are levied.

(2)There shall be regarded as taxes on income and on capital all taxes imposed on total income,

or on elements of income or of capital, including taxes on capital appreciation and taxes on alienation of movable or immovable property.

(3)The existing taxes to which the Agreement shall apply are: a) in the Republic of Tajikistan

G) the prom tax,

(ii) the income tax;

[iii] export tax; (hereinafter referred 10 as "Tajikistan tax“)

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b) in the United Arab Emirates:

(i) income tax, (ii) the corporation tax.

(hereinafter referred to as "UAE. tax")

(4)The Agreement shall apply also to any identical or substantially similar taxes which are impose of signature of the Agreement in addition to. or in place of. the existing taxes referred to in per

Article. The competent authorities of the Contracting States shall notify each other of changes we made in their respective taxation laws.

Article 3 GENERAL DEFINITIONS

(1)For the purposes of this Agreement, unless the context otherwise requires:

a) the term "Tajikistan", used in a geographical sense, means the territory of the Republic of Ta] _ internationally recognized borders, as well as any area beyond the territorial waters of the Republic

in which. in accordance with international law and the laws of the Republic of Tajikistan. exercise rights and jurisdiction;

b) the term "United Arab Emirates", used in a geographical sense, means the territory of _ Emirates including its territorial waters. islands, airspace. sea-bed. submit and their natural which the United Arab Emirates exoercises in conformity with international taw its sovereign right:

the terms "a Contracting State" and "the other Contracting State" mean. as the context require the United Arab Emirates;

d) the term “tax" means, as the context requires, a Taiikistan or UAE. tax; e) the term "person" includes an individual‘ a company and any other body of persons;

f) the term "company" means any body corporate or any entity which is treated as a body c purposes;

the terms "enterprise of a Contracting State" and ”enterprise of the other Contractin

respectively an enterprise carried on by a resident of a Contracting State and an enterprise resident of the other Contracting State;

h) the term "international trafﬁc" means any transport by a ship. aircraft or road transport vehicie enterprise of a Contracting State, except when the ship. aircraft or road transport vehicie is between places in the other Contracting State;

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i) the term "nationai" means any individuat possessing the citizenship of a Contracting State person. partnership er association deriving its status as such from the laws in torce in a Contracting

j) the term "competent authority" means: (i) in the case of Tajikistan. the Minister of Finance or his authorized representative; and (ii) in the case of the U.A.E. the Minister of Finance and industry or his authorized representative

(2)As regards the application of the Agreement by a Contracting State any term not defined then

the context otherwise requires. have the meaning which it has under the law of that State GDHGI to which the Agreement applies.

Article 4 REStDENT

(1)For the purposes of this Agreement. the term ”resident of a Contracting State" means any pet the laws of that State, is liable to tax therein by reasons of his domiciie, residence, place of man othet criterion of a similar nature. But this term does not include any person who is liable to tax respect only of income from sources in that State or capitat situated therein.

{2)Where by reason of the provisions of paragraph 1 an individual is a resident of both Contract his status shatl be determined as fotlows:

a) he shail be deemed to be a resident of the State in which he has a permanent home avails has a permanent home available to him in both States, he shall be deemed to be a resident < which his personal and economic relations are closer (center of vita] interests}:

b) if the State in which he has his center of vital interests cannot be determined, or if he has he

home available to him in either State, he shati be deemed to be a resident at the State in w habitual abode;

c) it he has an habitual abode in both States or in neither of them. he shalt be deemed to he State of which he is a national:

d) if he is a national of hoth States or of neither of them, the competent authorities of the Co shall settle the question by mutual agreement.

(3)Where by reason of the provisions of paragraph 1 a person other than an individual is a

Contracting States, then the comhetent authorities of the Contracting States shall settle the que agreement,

Article 5 PERMANENT ESTABLISHMENT

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(1)For the purposes of this Agreement, the term "permanent establishment" means a ﬁxed plan through which the business of an enterprise is wholty or partly carried on.

(2) The term "permanent estabtishmen " includes especially:

a) a place of management. b) a branch.

c) an ofﬁce.

d) a factory,

e) a workshop and

f) a mine. an oil or gas well‘ a quarry or any other place of extraction of natural resources.

(3)The term "permanent establishment“ likewise encompasses:

a) a building site or construction, assembty or installation project or supervisory activities therewith, but only where they last more than 12 months;

b) the furnishing of services, including consuitant services by an enterprise of a Contracting employees or other engaged personnel in the other Contracting State, provided that such activities the same project or a connected protect tor a period or pen’ods aggregating more then 12 month

the use of an installation or drilling gig or ship in a Contracting State to explore for or exploit n: constitutes a permanent establishment only if such use is for more than 12 months.

(4)Notwtthstanding the preceding provisions of this Article, the term "permanent establishment" ! not to include:

a) the use offacilities solely for the purpose of storage, display or delivery at goods or merchanct the enterprise;

b) the maintenance of a stock of goods or merchandise belonging to the enterprise saleiy for storage, display or delivery;

c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for processing by another enterprise;

d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or more collecting information. for the enterprise:

e) the‘maintenance of a ﬁxed place of business solely for the purpose ct carrying on, for the other activity of a preparatory or auxiliary character;

f) the maintenance of a ﬁxed place of business solely for any combination of activities me paragraphs a) to e), provided that the overall activity ot the fixed place of business res

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combination is of a preparatory or auxiliary character.

(5)Notvirithstanding the provisions of paragraphs 1 and 2, where a person - other thana independent status to whom paragraph 6 applies - is acting on behalf of an enterprise and has exercises, in a Contracting State an authority to conclude contracts in the name of the enterprised shall be deemed to have a permanent establishment in that State in respect of any activities wt undertakes for the enterprise, unless the activities at such person are limited to those mentions which. if exercised through a fixed place of business, would not make this ﬁxed place at husine establishment under the provisions of that paragraph.

(SJAn enterprise shall not be deemed to have a permanent establishment in a Contractin because it carries on business in that State through a broker, general commission agent or any an independent status, provided that such persons are acting in the ordinary course of their busi

(7)The fact that a company which is a resident of a Contracting State controls or is controlled which is a resident of the other Contracting State. or whim carries on business in that other

through a permanent establishment or otherwise), shall not of itseif constitute either compar establishment of the other.

Artiste 6 INCOME FROM IMMOVABLE PROPERTY

(t)lncome derived by a resident of a Contracting State from immovahie property (including agriculture or forestry) situated in the other Contracting State may be taxed in that other State.

(2)The term "immovable property“ shall have the meaning which it has under the law of the Con which the property in question is situated. The term shall in any case include property accesson property. livestock and equipment used in agriculture and forestry. rights to which the provisions respecting landed property apply. usufruct oi immovable property and rights to variable or ﬁxed consideration for the working of, or the right to work, mineral deposits. sources and other he Ships. boats, aircraﬁ and road transport vehicles shall not be regarded as immovable property.

(3)The provisions of paragraph 1 shall appiy to income derived from the direct use, letting. or u form of immovable property.

(4)The provisions of paragraphs 1 and 3 shall also appiy to the income from immovable enterprise and to income from immovable property used tor the performance of independent pars

Article 7 BUSINESS PROFITS

(1)The proﬁts of an enterprise of a Contracting State shall be taxable only in that State unless carries on business in the other Contrasting State through a permanent establishment situate

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anterprise carries on business as aforesaid the proﬁts of the enterprise may be taxed in the other so much of them as is attributable to that permanent establishment.

(2)5ubject to the provisions of paragraph 3, where an enterprise of a Contracting State carries the other Contracting State through a permanent establishment situated therein. there shall in State be attributed to that permanent establishment the proﬁts which it might be expected to distinct and separate enterprise engaged in the same or similar activities under the same or and dealing wholly independently with the enterprise ofwhich it is a permanent establishment.

(3)In determining the profits of a permanent establishment, there shall be allowed as dedu Which are incurred for the purposes at the permanent establishment, including executiv administrative expenses so incurred, whether in the State in which the permanent establishme elsewhere. This provision shall apply subject to limitations underdomestic law.

(4)insotar as it has been customary in a Contracting State to determine the proﬁts to be permanent estabiishment on the basis of an apportionment of the total proﬁts of the enterpns parts, nothing in paragraph 2 shall preciude that Contracting State from determining the proﬁts such an apportionment as may be customary; the method of appettionrneht adopted shall, he that the result shail be in accordance with the principles contained in this Article.

(5)No profits shalt be attributed to a permanent establishment by reason of the mere permanent establishment of goods or merchandise for the enterprise.

(6)For the purposes of the preceding paragraphs, the proﬁts to be attri-buted to the permaher shall be determined by the same method year by year unless there is good and sufficient reason

(7)Where proﬁts include items of income which are dealt with separately in other Articles of this the provisions of those Articles shall not be attested by the provisions of this Article.

Article 8 INTERNATIONAL TRAFFIC

(1)1noome or proﬁts derived by an enterprise of a Contracting State {rent the operation of ships transport vehicles in international trafﬁc shall be taxable only in that State.

(2)For the purpose of this Article, proﬁts from the operation of ships. aircraft or road trans international trafﬁc shalt mean profits derived by an enterprise described in paragraph 1 fromthe by sea, air or road of passengers, rnail, livestock or goods and shall include:

a) the charter or rental of ships, aircraft or road transport vehicies under the full basis and in transp'ortation; and

b) the rental of containers and related equipment used in connection with the operation of ships transport vehicles in international tralﬁc.

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(3)The provisions of paragraph 1 and 2 shall also apply to proﬁts from the participation in a pool, or an international operating agency.

[4] Air transport enterprises or ships which are owned be a Contracting State or such

particpartea in the captiel of such enterprise shall be exempt from at l types of taxes includig Tax(VAT)(zero rate)

Article 3 ASSOCIATED ENTERPRISES

(1)Where

a) an enterprise of a Contracting State participates directly or indirectly in the management, con an enterprise of the other Contracting State. or

b) the some persons participate directly or indirectiy in the management. control or capital of a Contracting State and an enterprise of the other Contracting State.

and in either case conditions are made or imposed between the two enter—prises in their oomrne relations which differ from those which would be made between independent enterprises, thena would, but for those conditions, have accrued to one of the enterprises. but. by reason of those not so accrued, may be included in the proﬁts of that enterprise and taxed accordingly

{2)Where a Contracting State includes in the proﬁts of an enterprise of that State - arid taxe proﬁts on which an enterprise of the other Contracting State has been charged to tax in that other profits so included are proﬁts which would have accrued to the enterprise of the ﬁrst-mentio conditions made between the two enterprises had been those which would have been independent enterprises then that other State shall make an appropriate adjustment to the and charged therein on those proﬁle. In determining such adjustment. due regard shall be h:

provisions of this Agreement and the competent authorities of the Contracting States shall if he each other.

Article 10 DIVIDENDS

{1)Dividends paid by a company which is a resident of a Contracting State to a resident of the State shall be taxable only in that other State.

This paragraph shall not affect the taxation of the company in respect of the profits out of whic are paid.

(2) The term "dividends" as used in this Article means income from shares or other rights, not be participating in proﬁts. as well as income from other corporate rights which is subjected to the

treatment as income from shares by the laws of the State of which the company making the resident

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(3)Where a company which is a resident of a Contracting State derives profits or income Contracting State, that other State shall not impose any tax on the dividends paid by the company the company’s undistributed proﬁts to a tax on the company's undistributed proﬁts, even it the d the undistributed proﬁts consist whoily or partly of proﬁts or income arising in such other State

Article 11 INTEREST

(1)1nterest arising in a Contracting State and paid to a resident of the other Contrading State only in that other State.

(2)The term "interes" as used in this Article means income from debt—olaims of every kind. secured by mortgage and whether or not carrying a right to participate in the debtor‘s profits, a income from government securities and income from bonds or debentures, including premil

attaching to such securities. bonds or debentures Penalty charges for late payment shall not interest for the purpose of this Article.

(SJInterest shall be deemed to arise in a Contrading State when the payer is that State itself, a a resident of that State. Where, however. the person paying the interest. whether he is Contracting State or not, has in a Contracting State a permanent establishment or a ﬁxed has with which the indebtedness on which the interest is paid was incurred, and such interest is permanent establishment or ﬁxed base, then such interest shall be deemed to arise in the St permanent establishment or ﬁxed base is situated.

(4)Where, by reason of a special relationship between the payer and the beneﬁcial owner or them and some other person, the amount of the interest. having regard to the debt-clairn for exceeds the amount which would have been agreed upon by the payer and the beneﬁcial owne of such relationship. the provisions of this Article shall apply only to the last—rnentioned ambun the excess part of the payments shall remain taxabie according to the laws of each Contrai regard being had to the other provisions at this Agreement.

Article 12 ROYALTIES

(ttRoyalties arising in a Contracting State and paid to a resident of the other Contracting State that other State.

(2)However, such royalties may also be taxed in the Contracting State in which they arise, and laws of that Contracting State, but if the recipient is the beneﬁcial owner of the royalties. the tax not exceed 10% of the gross amount of the royalties.

(3)The term "royalties" as used in this Article means payments of any kind received as a cons use of. or the right to use. any copyright of literary, artistic or scientiﬁc work including cinematogrt

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or tapes or other means for radio or television droadcasting. any patent, trade mark, design secret formula or process, or industrial, commercial or scientiﬁc equipment, or for information industrial. com mercial or scientiﬁc experience (know-how).

(4)The provisions of paragraphs 1 and 2 shall not apply if the beneﬁcial owner of the royalties, of a Contracting State. carries on business in the other Contracting State in which the royalties permanent establishment situated therein, or performs in that other State independent personal ﬁxed base situated therein, and the right or property in respect of which the royalties are pa connected with such permanent establishment or fixed base. In such case the provisions of Ar 14, as the case may be. shall apply.

(5)Royalties shalt be deemed to arise in a Contracting State when the payer is that State itself.

thereof or a resident of that Contacting State. Where, however, the person paying the royalties, resident of a Contracting State or not. has in a Contacting State a permanent establishment or connection with which the liability to pay the royalties was incurred, and such royalties are permanent establishment or fixed base, then such royalties shall be deemed to arise in the Con which the permanent establishment or the ﬁxed base is situated.

{6)Where, by reason of a specie: relationship between the payer and the beneficial owner or t them and some other person, the amount of the royalties, having regard to the use. right or infon they are paid, exceeds the amount which would have been agreed upon by the payer and the t in the absence of such relationship. the provisions of this Articte shalt apply only to the last-mei In such case, the excess part of the payments shall remain taxable according to the laws of e State, due regard being had to the other provisions of this Agreement.

Articel 13 INCOME OF GOVERNMENT AND INSTITUTIONS The Government of one of the Contracting states and their ﬁnancial institutions shall be exempt t tax in the other contracting state in respect of any income derived by such Governments and the ﬁnancial institutions from that other contracting state in respect of all type of investments perform by such Goverment .

Article 14 capita! gains (1) Gains derived by a resident of a contracting state from the alienation of immovable property referred to in Article 6 and situated in the other contracting State may be taxed in that other State (2) Gains from the alienation of movable property torming part of the business property of pen-ne establish ment which and enterprise of a contracting state has in the other contracting state c of movable property pertaing to a ﬁxed base available to resident of a contracting state in at other contracting state for the purpose of performing independent personal services, includi such gains from alienation of such perment estableshmenﬂatone or with the all enterprise) such ﬁxed base, may be taxed in that other state.

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(3) Gains derived by an enterprise of a Contracting state from alienation of ships. aircracft or roa transport vehicles operated in international trafﬁc. or movable property pertaining to the operation at such ships. aircraft or road transport vehicles, shall be taxable only in that state.

(4) Gains from the alienation of any property other than referred to in paragraphs 1 to 3, shall be taxable only in the contracting state of which the alienator is a resident.

Article 15 INDEPENDENT PERSONAL SERVICES

(1)lncome derived by a resident of a Contracting State in reaped of professional services or c an independent character shall be taxable only in that State except in one of the following circul such income may also be taxed in the other Contracting State:

a) if he has a ﬁxed base regularly available to him in the other Contracting State for the purpot

his activities. In that case only so much of the income may be taxed in that other State as is atl ﬁxed base; or

b) it his stay in the other Contracting State is for a period or periods exceeding in the aggregate calendar year concerned. In that case only so much oi the income may be taxed in that other St: from his activities pertormed in that other State

(2)The term “professional services" includes especially independent scientiﬁc. literary. artistic

teaching activities as wet! as the independent activities of physicians, lawyers, engineers. arc and accountants.

Article 16 DEPENDENT PERSONAL SERVECES

(1)5object to the provisions of Articles 16. 15 and 19. salaries. wages and other similar remuner

a resident of a Contracting State in respect of an employment shalt be taxable only in that State

employment is exercised in the other Contracting State. If the employment is so exercised, em as is derived therefrom may be taxed in that other State.

(2)Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of 3 Con

respect of an employment exercised in the other Contracting State shall be taxable only in the State if:

a) the Areetpient is present in the other State for a period or periods not exceeding in the aggreg the caiendar year concerned. and

b} the remuneration is paid by. or on behalf of, an em player who is not a resident of the other St;

the remuneration is not borne by a permanent establishment or a ﬁxed base which the emf.

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other State.

(SlNoMithstanding the preceding provisions of this Article. remuneration derived in respect of exercised aboard a ship. aircraft or road transport vehicle operated by an enterprise of a Con international trafﬁc shalt be taxable in that State.

Article 1 T DIRECTORS‘ FEES

Directors' fees and other similar payments derived by a resident of a Contracting State in bi

member of the board of directors of a company which is a resident of the other Contracting State in that other State.

Article 18 ARTISTS AND SPORTSMEN

(1]Notwithstanding the provisions of Articles 14 and 15, income derived by a resident of a Cont an entertainer‘ such as a theatre, motion picture. radio or television artist. or a musician. or as a 1 his personal activities as such exercised in the other Contracting State. may be taxed in that otht (2)Where income in respect of persona! activities exercised by an entertainer or a sportsman in such accrues not to the entertainer or spotteman himself but to another person, the

notwithstanding the provisions of Articles 7, 14 and 15. be taxed in the Contracting State in whi of the entertainer or sportsman are exercised.

Article 19 PENSlONS

Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration p: of a Contracting State in consideration of past employment shalt be taxable onty in that State.

Article 20 GOVERNMENT SERVICE

(1) e)Remuneration. other than a pension, paid by a Contracting State or a local authority thereo: in respect of services rendered to that State or local authority shall be taxable only in that State.

b) However, such remuneration shall be taxabte only in the other Contracting State if the servic in that State and the individual is a resident of that State who:

(i) is a national of that State; or

(ii) did not become a resident of that State solely for the purpose of rendering the services.

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(2) a)Any pension paid by, or out of funds created by, a Contracting State or a local authorl individual in respect of services rendered to that State or local authority shall be taxable only ihthe

b) However. such pension shail be taxable only in the other Contracting State if the individual and a national of, that State.

(3)The provisions of Articles 15. 16 and 18 shall apply to remuneration and pensions in res; rendered in connection with a business carried on by a CcntractingState or a local authority then

Article 21 PROFESSORS, TEACHERS, STUDENTS AND TRAINEES

(1)Remuneration which a professor or teacher who is or was immediately-before visiting a Cor

resident of the other Contracting State and who is present in the ﬁrst-rnentionecl State tor a patio

three years tor the purpose of carrying out advanced study or research or for teaching at a on

school or other similar educational institution receives for such an activity shall not be tax mentioned State, provided that such remunerations arise from sources outside that State.

(2}An individual who is or was immediately before visiting a Contracting State a resident of the 0 State and who is temporarily present in the ﬁrst-mentioned State solely as a student at a un schoot or other simitar educational institution or as a trainee shall. from the date of his ﬁrst arrive connection with that visit, be exempt from tax in that State

a) on all payments received for the purpose of his maintenance, education or training. pro payments arise from sources outside that State. and

b) for a period not exceeding three years. on any remuneration not exceeding 3.000 $ per c dependent personal sevices rendered in that State with a view to supplementing the resources for such purposes.

(3)An individuat who is or was immediately before visiting a Contracting State a resident of the 0 State and who is temporarily present in the ﬁrst-mentioned State soleiy for the purpose of at training as a recipient of a grant, allowance or award from a scientiﬁc, educational, religio organization _or under a technicai assistance program entered into by the Govemment of a C shall be exempt from tax in that State on

a) the amount of such a grant, atlowance. or award. and

b) all payments received for the purpose of his maintenance, education or training, prot payments arise trem sources outside that State, and

c) any remuneration for dependent personal services rendered in that State, provided that suc part of his study. research or training.

Article 22

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OTHER INCOME

items of income of a resident of a Contracting State, wherever arising, not dealt with in the fore this Agreement shall be taxable only in that State.

Article 23 AVOIDANCE OF DOUBLE TAXATION

(1)": the case of a resident of Tajiikistan, double taxation shall be avoided as follows:

Where a resident of Tajikistan derives income or owns capital which, in accordance with the 1 Agreement. may be taxed in the United Arab Emirates. Shail allow.

a} as a deduction from the tax on the income of that resident. an amount equal to the incoml United Arab Emirates;

b) as a deduction from the tax on the capital of that resident, an amount equal to the capita United Arab Emirates.

Such deduction in either case shall not. however. exceed that part of the income tax or capital t:

betore the deduction is given, which is attn’butable, as the case may be, to the income or the E: be taxed in the United Arab Emirates.

(2)In the case of a resident of the United Arab Emirates, double taxation shalt be avoided as foil!

Where a resident of the United Arab Emirates derives income which, in accordance with the ; Agreement, may be taxed in Tajiikistan. the United Arab Emirates shall allow as a deduction fro income of that resident, an amount equal to the income tax paid in Tajikistan.

Such deduction shalt not, however. exceed that part of the income tax, as computed before given. which is attributable to the income which may be taxed in Tajiistam

Article 24 NDN-DISCRIMINATION

(1)Nationals of a Contracting State shail not be subjected in the other Contracting State to any requirement connected therewith. which is other or more burdensome than the taxation requirements to which nationals of that other State in the same circumstances, in partioutar residence. are or may be subjected, This provision shalt. notwithstanding the provisions of Artii to persons who are not residents of one or both of the Contracting States.

(2)The taxation on a permanent establishment which an enterprise of a Contracting State t Contracting State shall not be less favorable levied in that other State than the taxation levied c

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that other State carrying on the same activities.

(3)This provision shall not be construed as obliging a Contracting State to grant to resider Contracting State any personai allowances, reliefs and reductions tor taxation purposes on status or family responsibilities which it grants to its own residents.

(4)Enterpri5es of a Contracting State, the capital of which is wholty or partly owned or oontn indirectty. by one or more residents of the other Contracting State. shalt not be subjected in the State to any taxation or any requirement connected therewith which is other or more hurder

taxation and connected requirements to which other similar enterprises of the ﬁrst—mentioned S be subjected.

(5)The provisions of this Artiste shall. nohnrithstanding the provisions of Article 2, apply to taxes 01 description.

Article 25 MUTUAL AGREEMENT PROCEDURE

(1)Where a person considers that the actions of one or both of the Contracting States result or v in taxation not in accordance with the provisions of this Agreement, he may, irrespective : provided by the domestic law of those States, present his case to the competent authority of State ct which he is resident or, it his case comes under paragraph t of Article 24, to that of State of which he is a national. The case must be presented within three years from the ﬁrst it action resulting in taxation not in accordance with the provisions ot the Agreement.

(2)The competent authority shall endeavor, tithe objection appears to it to be justiﬁed and if it is arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent other Contracting State. with a view to the avoidance of taxation which is not in accordance with

Any agreement reached shat! be implemented notwithstanding any time limits in the dome Contracting States.

(3)The competent authorities of the Contracting States shall endeavor to resolve by mutual difﬁculties or doubts arising as to the interpretation or application of the Agreement. They m together for the elimination of double taxation in cases not provided for in the Ag reement.

(4)The competent authorities of the Contracting States may communicate with each other purpose of reaching an agreement in the sense of the preceding paragraphs. When it seems at to reach agreement to have an oral exchange of opinions. such exchange may take 1: Commission consisting of repfesentatives of the competent authorities of the Contracting States

Article 26 EXCHANGE OF tNFORMATION

(1)The competent authorities of the Contracting States shall exchange such information as i: carrying out the provisions of this Agreement or of the domestic laws of the Contracting States c:

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covered by the Agreement insofar as the taxation thereunder is not contrary to the Agreement 'I infomation is not restricted by Article 1. Any information received by a Contracting State she secret in the same manner as infon'nation obtained under the domestic laws of that State and st only to persons or authorities (including courts and administrative bodies) involved in the collection of, the entoioement or prosecution in respect 0!, or the determination ot appeals ir taxes covered by the Agreement. Such persons or authorities shall use the information only for They may disclose the information in public court proceedings or in ludicial decisions.

(2)ln no case shall the provisions of paragraph 1 be construed so as to impose on e Contr: obiigation:

a) to carry out administrative measures at variance with the laws and administrative practice I other Contracting State;

b) to suppiy information which is not obtainable under the laws or in the normal course of the a that or the other Contracting State;

c) to supply infometion which would disclose any trade. business, industrial, commerciai or pro or trade process, or information, the disclosure of which would be contrary to public poticy (ordre

Article 27 DIPLOMATIC AGENTS AND CONSULAR OFFICERS

Nothing in this Agreement shall affect the ﬁscal privileges of diplomatic agents or consular of general ruies at international law or under the provisions of speciat agreements.

Article 28 ENTRY INTO FORCE

This Agreement shalt enter into force 30 days after the date of the letter notiﬁcation thmugh diplt indicating the comptetion of the internal legal procedures determined in each Contracting State 1' force of this Agreement. This Agreement shalt have effect in respect of income derived on: during.the taxable years beginning on or after the 1st day of January in the calendar ye: Agreement enters into force. No tax shall be refundable retrospectively to the entry into force oft

Article 25 DENUNCIATEON

This Agreement shall remain in force indeﬁnitely but either ofthe Contracting States may. on or day of June in any calendar year beginning after the expiration of a period of ﬁve years from the into force, give written notice of denunciation to the other Conttacting State through diplomatic ct event this Agreement shall cease to have effect in respect of income derived and capital 0v

taxable years on or after the 1St day of January in the calendar year next following that in whi denunciation is given.

Done at .Abu Dhabi, on Sunday 17 of December 1995, corresponding to 25 of Rajah 1416 H in English language .

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For the Government of For the Government of the Republic of Tajikistan the ' b Emirates

GAFAROF TUKHTABOY Minister of Economy 8: Minister of State for Financial Foreign Economic Rotation and Industrial Affairs

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PROTOCOL

At the moment of signing the Agreement between the Republic of Tajikistan and the United Arab Emirates for the avoidance of double taxation with respect to taxes on income and on capital, the undersigned have agreed that the following provisions shall form an integral parts of the Agreement.

Ad Article 4:

[t is understood that the term “resident of a Contracting State” used in the ﬁrst sentence of paragraph 1 includes that State itself, any potitical subdivisions or local authority thereof as well as any ﬁnancial institution of, and controlled by, that State, political subdivision or local authority.

Ad Article 7:

Where an entemrise of a Contracting State derives proﬁts from the extraction of petroleum or other natural resources or from related activities therewith in the other Contracting State though a permanent establishment as deﬁned in sub-paragraph f, of paragraph 2 of Article 5, nothing in the Agreement shall affect the right of that other State to apply its internal taxation laws with respect of the proﬁts attributable to the permanent establishment.

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with reference to Article 14:

The remuneration derived by an employee of an enterprise of a Contracting State operating ships or road transport vehicles aircraft in international trafﬁc in respect of an employment directly connected with such operations shatl be taxable only in that State where that

employee is a national of that State without being also a national of the other State.”

1f under any Convention or agreement or protocoi to a convention or agreement — signed after the signature of this Agreement between Republic of Tajikistan and any member State of the Cooperation Council of the Gulf Arab State, or between the Republic of Tajildstan and a third State, the republic of Tajikistan accords, as regards the provisions of this agreement a more favourable than that accorded to residents of the United Arab Emirates under this agreement, then as from the date on which the relevant convention 01' agreement or protocol enters into force the same favourable treatment shall automatically be applied to the residents of the United Arab Emirates under this Convention The same treatnrient shall be accorded to the Republic of Tajikistan residents but excluding those beneﬁts

that are accorded to the residents of the Gulf Arab States Cooperation Council.

with reference to Article 8:

The two Contracting States shall exchange though diplomatic channels the list of air and shipping transport enterprises which they own or participate in their capital .

Done at Ahu Dhabi on Sunday 17 December 1995 corresponding to 25 Rajeh 1416 H in two originals in English language.

FOR THE GOVERNMENT OF FOR THE GOVERNMENT OF THE REPUBLIC OF TAJIKISTAN THE U ARAB EMIRATES

Mfr GAFAROF TUKHTABOY AHMAD HUMAID AL TAYER Minister of Econﬂmy & Minister of State for Finacial Foreign Economic Relation and Industrial Affairs

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