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26 | II Série A - Número: 095S1 | 11 de Janeiro de 2012

CONVENTION BETWEEN THE PORTUGUESE REPUBLIC AND THE UNITED ARAB EMIRATES FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME The Portuguese Republic and the United Arab Emirates, Desiring to promote their mutual economic relations through the conclusion between them of a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, Have agreed as follows: CHAPTER I SCOPE OF THE CONVENTION ARTICLE 1 PERSONS COVERED This Convention shall apply to persons who are residents of one or both of the Contracting States.
ARTICLE 2 TAXES COVERED 1. This Convention shall apply to taxes on income imposed o11 behalf of a Con- tracting state or of its political or administrative subdivisions or a local government or other local authorities, irrespective of the manner in which they are levied.
2. There shall be regarded as taxes on income a11 taxes imposed on total income, or on elements of income, including taxes on gains from the alienation of movable or im- movable property, taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation.
3. The existing taxes to which this Convention shall apply are in particular: a) in Portugal: (i) the personal income tax (Imposto sobre o Rendimento das Pessoas Singulares - IRS); (ii) the corporate income tax (Imposto sobre o Rendimento das Pessoas Colectivas - IRC); and (iii) the local surtax on corporate income tax (Derrama); (hereinafter referred to as "Portuguese tax");