Volume 38 (2010) / Issue 10
In this article, the author considers the most relevant aspects of the convention entered into between Luxembourg and the United Arab Emirates (UAE) for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital. In particular, the author examines investment income, anti-avoidance, avoidance of double taxation, and exchange of information provisions. This also includes a comparison between the convention and the Organisation for Economic Co-operation and Development (OECD) Model Tax Convention on Income and Capital.
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