„საქართველოს მთავრობასა და არაბთა გაერთიანებული საემიროების მთავრობას შორის შემოსავლებსა და კაპიტალზე ორმაგი დაბეგვრის ტავიდან აცილებისა და გადასახადების გადაუხდელობის აღკვეთის შესახებ"
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📄 საქართველოს პარლამენტის ბიუროს გადაწყვეტილება ნორმატიული აქტის პროექტის განხილვის პროცედურის დაწყების შესახებ (69 KB)
📄 საქართველოს პრეზიდენტის წარდგინება (41 KB)
📄 განკარგულება (44 KB)
📄 განმარტებითი ბარათი (200 KB)
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📄 შეთანხმება (2.3 MB)
📄 შეთანხმება (1.9 MB)
სხდომაზე განსახილველი პროექტი
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საქართველოს პარლამენტის დადგენილება
🏛️ კომიტეტები
- საფინანსო-საბიუჯეტო კომიტეტი წამყვანი კომიტეტი
- საგარეო ურთიერთობათა კომიტეტი კომიტეტი რომლის დასკვნაც სავალდებულოა
- დარგობრივი ეკონომიკისა და ეკონომიკური პოლიტიკის კომიტეტი კომიტეტი რომლის დასკვნაც სავალდებულოა
- განათლების, მეცნიერებისა და კულტურის კომიტეტი კომიტეტი რომლის დასკვნაც სავალდებულოა
- ჯანმრთელობის დაცვისა და სოციალურ საკითხთა კომიტეტი კომიტეტი რომლის დასკვნაც სავალდებულოა
- სპორტისა და ახალგაზრდულ საქმეთა კომიტეტი კომიტეტი რომლის დასკვნაც სავალდებულოა
📅 დამატებითი ინფორმაცია
ბიუროზე განხილვის თარიღი 2011-02-01
ბიუროს ნომერი 162
📜 ტექსტი
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შეთანხმება
AGREEMENT
BETWEEN THE GOVEI{NMENT
TI{E GOVEITMVIENT oF THE
FOR TIIE AVOIDANCE OF
THE PRE!'ENIION OF FISCAL
OF GEORGIA AND
UMTED ARAB EMIRATES
DOUBLE TAXATION AND
EVASION \{TTH RTSPECT
ON INCOME AND ON CAPITAL
TO TA)GS
t of thc United Arab Emirates dcsiring to
by conctudinf
Tl
Tto"ll" ofrc-rltioq
tne prcvenlion
Iiscal evasion wirh rci'pect
a.n
Have agreed as follows:
,/87
Artlclc I
PERSONS COVERAD
This Agtlcmcot shall apply to peNons
who arE rcsid.trts ofonc or both ofthc
Contacting Stetes.
/-4
Ardcle 2
TAXES COVER.EI)
l. This Agree
contslctins
incspcctivJ
2.
on behalf of a
fl.l
i"*"cd
lve Ti,:l$
subdrusions
oa local authorities,
iLlcorlc rnd on capital
iirorne or of capital,
prcperty, tlxes on thc
3. The existiDg taxcs to which this Agrtancnt shsll apf,ly aI! i! particulax
a) h lc c&sE ofccorgia:
(i)plofir tar;
(ii) incomc taxi
(iii)prperty tax;
Ocrcinafur rEferred to as "Georgiatr trx,,);
b) in frc case of rhc Unitrd Arab Emilarrs:
(i) the incorDe t r;
(ii) thc coryorare tax;
(hercinrfter rcferpd to rs .UA.E tsr,);
4. This AgE€ment s
imposcd eftcr the
existing taxes. The
any sigDificant changes lhlt havc be€n rDrdc i
/6
I
Ardcle l
INCOME FR,OM HYDROCARBONS
Nothhg in this AgrE€ment shall affect thc righr of eithcr onc ofthc
Statcs, or ofany
-,iii'io".""iri"
of tbcir local covcr ncnts or local auth;ridcs ,r,"-.i ," - Contactin8
tn*" -a
rcgulations rclated to the taxatiotr of incohe qnd profits
"pprv
deriv';'fto;
hy;;-;bns
and irs
associated activities situatcd in thc rerritory or tr,"
."'"p""ti"" c.ni"ting i,ii"l"l,r,"
""* ^"v
""*JT"i*,-o*.
t. For the purposcs of this AgrEeEcD! unlcss thc contcxt otherwis€ rcquires:
atrd contincnbl shclf adjaceut to its_.t€rritorisl s€{, itl rrspcct of which
Georgia rnay
exerrisc its sovcEign rights and juridiction in acaordarEc c/ith thc intematiooat
law;
b) the term 'Uni@d Arab EmiraEs,' mc.ns thc trrritory of th. Unircd Arab Emirales which
is under its sovcrcignty as wcll as thc a
submarine areas ovcr which thc Unite
jurisdictioml rights in rcspcct of any acti
connection with lhc exploration for or thc
law and intcmationd law;
c) the tcrms "a Coucacting State" End .lhc othqr Cotrtrrctilg Strtc" mcan Groryir or 0rc
Utrit€d ArEb Emirates as thc coDtcxt rrquiEs;
d) the term "pcEon" includcs an individurl, a cornpaoy and any other body ofpersoru;
c) the tcrrn "compan/' IDcaIls any My colpocate or aDy cntity that is tscatsd as I
body co4pratc for ta, purpos.s;
f) dle Ertus'enterprisc ofa Cotrtacting Strt!, and ,eoterpris. of tho olhcr Cotrtacting Sts-
tE" mear Espoctivcly sn eEterprisc canicd on by 8 rrsidcDt ofs Contsactilg StrE and rn
enterp s. csrricd on by a rEsidqDt of tllc otbcr CoDEEctirE Statc;
g) tie blm "intllnsti
has
the ship or aircraft
entepdsc that
by s ship or rirqrafr operrted by an
iu a CoaEacting Starc, except wheD
places in the othcr ConErcthg Statr;
h) the lerltr 'tomFtlrf rubority' mcans:
(i) in thc casc ofGeorgis, lhc Ministy ofFiDancc orib suthorised rtprts€Etstivc;
(ii) i! tbc ca!€ of thc Utited Arab EEirrtls the Ministy of Firance or its autloriscd
EpEsqntativc;
i) the telm "rutional" in rclstion to a ContactiDg StaE mearN:
(i) any individual posscssing tbc citizenship of that Contactilg Statc;
(ii) arry lcgrl pqso! or paroership dcriving its stanE ss such from lhe laws in forcc in
thrt ContactiDg Stetc;
2
As regards the application of this Ag€emcrt at atry time by s Conbacting Statc, any term not
defined thercin shall, unlcss the contlxt othcnvisc requircs, havc the mcaning that it has st
that time undq thc lsw of thst State for the puposcs of thc t xcs to which this Agreement
applics, any meaning undcr the applicablc tar laws of that Statc prevailing over a meaning
given !o th€ term undcr othcl laws of that Stst .
Anlclc 5
R.ESIDENT
l. For the puryoses ofthis Agreement, tha term ,,rcsident ofa Conblcting Sbtr,
mears:
a) in the casc of Ceor8ia:
any peFion who, under the laws of I
b) in ftc csse ofthc UAE :
(i) ar individualwho udcr the-laws of rle UA.E or ofany political
. or local govcEmcnt rhereofis a nrtional;
(ii) any pcrron
oIhcr thrtr an
subdivision
rirat is ircoryorctcd or othcnr.isc
rEcognized undq the lawe of-individual
rlc UAE or anv politi"JrLiai"iri.i-*
goverEtrcnt therEof;
2. For thc purposes ofparagraph l, a residcnt ofa Cotrtracting St8t!
includ6:
a) the Govern rrent of thst Contracting St tr ad any politicsl_administltivc
Iocal govemmcDt or locsl authoriry thdrof;
b) any person other than an itdividual owned or contolled dircctly
St tc or any potiricat subdivision or tocal governmeut
_i*J
c) a qurlified govemmcnr entitl
r*"f
suHivision or
or indir€ctty by that
"iji.fayili.r*t
d) a pensiotr fi.Ind;
e) charitics or rcligious, educatiotrsl snd cultural orgaaizations.
3. WtcE by nasoo ofthe provisioDs ofprrrgraph I ao bdividual ii
Contacthg Statcs, thcn his statu! shrlibc ;ct' ined as
fol;;;,'
a rEsidstrt of both
"
a) he
pr
bo
conFactitrg Strtc wilh which his
Frso
(centp of vital intcrEsts);
b) if the CotrFactirg Strte in which lE has his ceotE of vital intcresB
caamt
-il-"i bc
determine( or if hc has nor a
Fmsncnt f,orn"
io-ili
rer
Contsacriu Srate, he shall be dee t to *
"""if"ii" oi-O""io"*",i"g
*"ia*i"r-fy
Statc in
"
which he has an habitual abodci
c) if he has an habitusl abode ir boti Stat€s or itr neither of them,
decmed l,o bc a resident only of thc srare of *rri"i
r," l,
"
he shalt be
*i"*il' "- "'-'
d) if he is a aational of boft States or of neither of them, thc
of the Contractins stsrcs shall senlc ftc questi",
bt il;;i
compctent authorities
;;;;;l
"" "'"
dcnt
whic
n otha than an individual is a rEsio bc a rcsidcnt only ofthc Sratc in
4
Arilcle 6
PERMANENT ESTABLISEiIIENT
l.
For thc purpnses ofthis AErcmcDL the rcrm .lcrEarc[t
cstrbrishm4t', mcans a fired prrcc
of businc$ through which $e busincss of 8r.i,,".prisc
i, *i"l'ff..ia,til:.#;:,'
The tcrm " permancnt cstablishrcni' includcs
es!€ci.lly:
a) I placc of maMgemcnq
b) a branch;
c) an omcc;
d) a factory;
e) a workshop;
0 A mine,. an oil or gae wcll, a quarry or.any other placc of explomtionlexracrion
exploibtioo of natual rcsourcee oi any acivlties
rElatcd thcreof including an offshorE
drillh8 sie.
installatior pmjcct or supdvirory activitics
used_Ior thc cxplori[g or exploiting
in
of natur8l
nt only ifsuch sitr, Foject or activitiis continuc
4.
5.
NotwithstandiDg the prcccdios DrovisioB of
this Articrc, the Erm ,,pelmf,ncnt est brishment,,
shall bc decmcd not to includi:
a) the use of facilities solely for thc putpos€ of storagc, display
merchandis€ belonging to tle eoterprisc;
b) the rnainEn8Dre of a stock of goods or mcrchandisc belongiag
the purposG of storagc, display or dclivery;
or dclivcry of goods or
to the enE4,rise solcly for
c) the maintenance of a stock of goods or merchandise bclonging to the
the purpose ofprccessing by another enrerpnse;
cntcrprise solely for
d) thc rnaintcna.rrce of a- 6red placc of busiDess-solely for thc purpos€
.*- of
-' purchasing
t-"'-' goods
or mdrhandilc, or ofcollecting informatio
r, for the enaa";i.
e) the-maintcnance.of a fixcd place of busincss solely for the purpose
enterpnsc, any other activity ofa p&?aEtory
or auxiliary ciaraJr:
of
- carrying on, for the
,6
l)
blsiness
p"
ftom
fixed place of
graphs o) to e.) of this
busincss rcsulting
on of activitics
activity
or;ll
pr"p"."tory o,
6.
that StrE in Espect of aDy activities which
thc activities of such pcrson arc linitld io
excriscd through a fixcd place of busincss,
permancnt cstablishment undcr thc provisioDs
1. An enteerise shall noi bc decmcd io heve e pcrmrncnt
cst blishment
in a Con&actilg Statc
mcrely bccausc it carics on business ia that Strte tluough a ttotc.,
!"ocJ-Jrumi"slon
of [a indcp.rdcnt strrus, proyidcd thai such p".J*
Ty:9i:C:nt
orcrDary coursc ol thelr busincss.
"- ""ti"g i, tr,"
:fl,-:l
The
a co
that
a ttsidcrtofa ContrEcting Stlt€ coDtols or is
conhollcd by
in
the othcr Coatzcting Strtc, or which carrics on business
permanent establishmcnr-o, otn".*ir"J, .fr"ii-iot of ir*ff
coDstitut eitber cotDpany . pcrlrlatrent esablishDent of ttc othcr.
-4
l0
Artlcle 7
INCO EFROMIMMOVABLEP PERTY
state ftom ih'novabrc
(incrudins
' lff:fl:*1':ilt"'",""::l[t*:'J,t9"*"ting
rutEluv' situatcd in the other contsacting Eopcrty
state rnay
,rr"
,
"th*
ue uxea i.i
6"r,E"i"e-io[.
property,' sha
thc mcanhg, w
3:_,:A]:::*ble
.:13.*r Sotc in which ric havc
property
l]-l!
in quesion
casc hctudc Propcrty ac
ag.iculturE and forEsEy,
property apply, usufruct
gcneral Jaws rcspccting landed
of
o"
*"ru
-riia"*t'd"-r..
natuml rcsources Ships anJ
o variablc or fixcd payments
ovablc propefty.
l. Thc prcvisions of paragaph I of this Articlc shall apply to itrcorhc
use, letting, or use in any other teirh
4. Thc provisions of paragraphs ,
as
:r'l depositr' soutccs and other
of immovablc propc,ity.
derived fiom thc dircct
-O-],:f this Ani-cle s ll slso ap,ply ro incorne from
rmmovable Fopcrty of aD cnbrDrise
p..ror-*""'oiinJfifffi['Ji#:r:ncome ftom rnovablc ProPertv used for thc
5. The provisioos ofp8ragrphs I atld j,ofrhis article
thc income is thc srre irsctfor local,authoriri"r,
goverrunents or deii financial iastitution.
shall
not
iid";l_;
ifthe beneficial owner of
..iJi.r"*Jili*,i"ioo, ro"ur
Artlcl. t
BUSINESS PROITTS
l. The profits of an cntcrprisc of a Contslctin
tho cntcrprisc carrics on busincss h thc
estrblishnent situaEd 6errin. If rbe cDtErprise
thc mElpris€ may b€ trxcd in tbe othcr Statc
tlut p€rrnancnt cstablisfunent.
which it mighr b€ expectcd to matc if it wcl!
thc same or sitrilar activiticd uudcr thc sam
indepcndcntly with the enterprise ofwhich it is
3.
Ir detrrmining lhe profits oft peEuocnt eslblisbEcDq thcl! sbsll bc sllowcd as dcductions
expenscs which atr iDcuIrld for tbc purposcr of thc pcrmrncnt est blishmcn! including
exccutivc and gencral adniaishtivc cxpcorcs so ircurc4 whcther itr thc Statc in which
thi
permmcnt cshblishmqt is EituaEd or clscwhere.
4.
Iaso. far as
it has be€n custorE ry io a Cootactiag Stctr to debItuinc thc Eofits to bc
attsibut d !o s pcrEancnt estrblishEeDt on thc basis of or lpportiorrDent of tlr€ totEl profib
ll prEcludc that Conhacti[g
apportionmcnt as may bo
be such thrr lho result shall
this Articlc.
5. No profits shall be atEttutrd to e p€rmaqot eshblishrtrc[t by rc&son of thc merE purrhrsc
that prrmmcnt cstabliEltrEcnt of goodr or merchandisc for the cnterprisc.
by
thc prcccdiag pangraphr, the pro6t8 to bc atbibutcd to the p€rmsncnt
-of
establishDcnt shdl b. dcannincd by thc samc method year by yer ulcse thcrc is good aad
sufficicol l!{son to lhc conEary.
For-th€-pu4,os€s
1.
Whq! profib includ! itcms of incomc which rle dcalt with sep&rbly in othcr Articlcs of
th]s, AgEcmrn! th€n thc provisions of tfiosc Articles shall not be affectcd by thc provisions
ofthisAniclc.
-d
2
Ardclc 9
SEIPPING AIID AIR TRANSPON,T
NoMthstlndirg thc provisioDs ofArticlc g ofthis
AgrEerncnt:
l. Profits ftom th€ op€ration of shim or sircr6ft in infcrnational Faffic
$;"::l:"0",
Stetc in which tr," pr""" oi
shall bc tsxablc only in
"E""iif-;.,"*;il;T;: enteryris. is
aboard a ship, thcn it
thc homc harbour of
Contsactir8 Statc of
,
*kt.Ul",iffJ" "f
this Arricle profits tom thc opelatiod
E) profits ftom thc rEnbl on a barEboat basis of ships
of ships or sircraft ir inrerMtional
or aircraf!
b) ptofib ftorn thc usc, mainteruacc or rrntd of contrincrs,
cquipmcnr for rhc hanspon of cootrincrs,
used for
includiag tsaileE and
rclated
6c ;ililff"[",#mcrctrauaiso;
4. In case ofthe Unired Arab Emirates thc provisioas of pa.rgaph
aFply to Plofits dcdved frorr
s) lhc participatio[ in a pool, a joi[t busincss or an iDtcrnstional
b) sclliEg oftickcb on bcbalfofaaothcr enterprise;
c) incoue from training schcEes;
d) incomc from sclling oftechicrl cnSilc€ring to a third p6rty;
c) income deriving ftom deposits st the Banlq bonds;
f) sharEs stacks snd other debctrtuEs.
I]
I of this Anicb shall also
o[EratiDg agcdcy;
Arflcle l0
ASSOCIATEII ENTERPRJSES
l. Whcrc
a) an cnterprise ofa C-onEacring Stste-participales dircctly or indiEctly
control or capital ofan cnterpris. ofthc othcrConEacring
State. oi,
in the management,
b) rhc samc personsparticipaE dirEctly or indirectly in thc maDagerent,
ofan entsrprise ofa Contsactirg Strac lnd an *t"rp.i*
and in cither c-asc conditions ar! madc or
commcrcial or financial rrlatioDs which di
indcpendclt ent€rpriscs, thctr atry FoIiB whi
to onc of thc enteryriscq but, by rcrson o
includcd in thc profits ofthat etrtlrprisc aDd
had bccn those which would havc bcca
othcr Sttt! shall m
those prcfits. In de
of this Agcernent
consult cach other.
l4
"ftfr.
conkol or capitsl
o"Urcr Co'nil"tirg St"r",
Artlcte I I
DTVIDENDS
l. Dividends paid by a coftpaDy *n,:lj
roig* of r Conblcting State and bercficially
S"," .r," * **ii inr?ii, jr, o*". ao,..
o!*red by thc rcsident of $e other Contracting
_".
*
This paragrsph shall not affcct thc Ilaxation
*rri"ri o"iiii*a'" #;ri-
company making the dishibutio[ is
of thc companv in Esp€ct of the profits our
of
I rcsidqr
--6
I5
Ardclc 12
INTEREST
L IntcrEst arising in a Co[CrctiDg Statr.and bcncficirlly owlcd by thc residcnt of
Contssctint Sirt shall b. t rablc oDIy in rhat othcr Sta;c.
tbc othcr
2. The term ,,inlcrqsg'as uscd in this Articlc
3. Thc provisions ofpangaph I
ofa Contacting Ststr, c.rria!
ariseq tfuouEh s perDancit cstsblisbmcnl
indepedent pcrsolal scrvices from a
rcspcct of which thc iatcrcst is paid i
cst blisbueDt or fixed placc. [a such casc
Agr€cEsnt shall apply,
4.
rs r Esidcnt of thrt
is a Esidcnt of a
Iishocot or a fixcd
and such inteEst is bomc by euch pcrn
shall bc deemcd to aris€ iD th€ StaE itr
situ6bd
5. Wh!r€, by rEason ofa spccial relationship betwefi the payer and the recipienr or between
both of them and some orhcr p€rsol, the
claim for which
payerandthcrec
6c
alno
,"i"it,o U. artt.
l?fr:ffi:,:i#;
apply only to
such case, thc excess part of ttre paymcnts shatt
remain laxable according to fic l6ws of each Contracting State,
drie *g.JiJi.g f,"a t" tf,"
other provisions ofthis Aglecment
-
-4
I6
Ardcle l3
ROYALTIES
l. Royaltics lising in a ConEactinq Statc and bcneficially owncd by (hc rrsident
Contslcting Stat. shall b. tuabl;Dly in O,rt orher Satj.
2. Thc.tcrm ,,royrlties" as used in ftis. Articlc means paytnmts
considcmtion for thc uso of, or thc right ro us",
-y
work including cincmatograph filmq any pate-nq
naai rn-arfq a
romlult or prccess, or for infonnation conccming
expcriencc.
*of *"
any kind received as a
^","
"-d#;;;
indusrial
3. The provisioru of paragraphs I shrll not
residcnt of . Coltsscting Silte, carriB on bu
royaltics arisc, through a p€rmaDcnt establi
Srate indcpeDdent pclsonal s€rviccs ftom
propcrty in rcspecl of which ftc roy
p€rmaflcni cstablisfurent or 6red Dlacc.
ofthis AgreemeDt shsll apply.
l7
of rhc other
fic
;:
Ardcle 14
CAI'ITAL GAINS
L Gains dcriycd by a Biident of a Contacting Stlb
rcfened to in Article 7 atld situahd in thc ;0|cr C
Conh.acting St6t , but tlle tax so charged shall bc
percc[t) ofsuch Lx.
2.
wholc crterprisc) or ofsuch fixed placc, may bc
3.
of ships or 8ircr,.
operation of such
thc place of cffecti
I traffic or movable
taxablc only i! tlEt
Gains from thc alienation ofany propcrty other thsn thlt rEfcfl€d to in paragrdphs
-l, 2, and
shall bc hxablc only in lhc ContsactiDg Strrc of which tho alicnator
is
";;iil;-
l8
j
-A
Ardcte l5
INXIEPENDENT PERSONAL SERVICES
t.
7
iacludcscsprecially indepcndcnt
scientifi c, liteEry, artistic,
1;;eot]ff
l9
f ,***"nt activtres orfilsici_ii, ru*y"rs,
Artlcl. 16
INCOME FROM EMPLOYMENT
2. NoMftsbnding
Contslctin8
l, rcmunention derived by s rcstdcnt of a
ii,rr.
So,".r,r
Strt€
"i".tJ
be taxablc or y in
"o"r'doriJ."l,ing
!) thc rccipicnt is prcscnt in lhc otlEr Stst! for a pcriod or pcriods not cxccediDg iE thc
aggrcgatc I E3 d.ys in any twElvc month pcriod c-o-nrcrrcini
or eoaiog i; O" n.;"f y"..
coDceme4 aDd
b) ftc remuDsratioD is paid by, or on bchrlf of, aa erDlolcr who is Dot a rcsidcnt
othcr State, and
of tlc
c) thc Emu.ucration- is not borDe by r pctrnatrelt establishrcr or a fircd plrcc which tbc
employer bas in thc othcr Stat!.
3.
of
or
Ibctrx
sions
ship
4. An hdividurl who i8 bott a DltioD.l of a Co
of that Cootrscting St!t! thc priDcrpol b
rn lntcrMbonal traffic and who derivcs
othcr Contsscting Statr shrll b€ tamblc o
dcrived ftorD his eDploymcnt with that entcrpnsc
20
of
aD
L
,nrffikY"r"s
fcca and. othqr_ similar paytncnrs dqivcd
by
?-lYPrs'18 a mcrnbcr
capacrty
of ftc board of dirtctors
of r
Contracting Sratc msy bc hxcd in lhat othei Shte.
. Esidcnt of a ContractiDs Stal€ in his
'".rlp*i
*ru"ii"'"'.Ji#,t or u. orher
F
2t
Ar.dcle tE
ARTISTES AND SPORTSMf,N
l.
) whcrE incomc itr rEspcct of pcrsonrl
his capscity &i such rccrucs not to rhc
tbat income may, noMthstaading thc provi
bc taxcd io $e Conrrctin8 Stat! itr which
excrciscd.
3. NoMthstandiug thc prtccding provisiong of rhis
Articrc, incomc
dcrivcd by cntcrrainers or
u" otf,",
bctween thc "i"r"iJin
U",f,
"f
strto.
who
Contrcting Slt
contacting sts
sportsmar
Statc &orl thc activitics
Cor"-.*t
22
Artlcle l9
PENSIONS
Subject ro rc proyisions of par-agaph 2
:Hi"'d|ffifi
dfl"Jfit":"",;,fi
of Articlc 20 of rhis Agrcement, pensions and other
il1TH:"conr"u"tinJ-du?-in'"lnHiii,i.n.ro"o
:l
Ardcle 20
GOVERNMENT SERVICE
l. a) Ssl.rics, wag.s and othcr similar remurrratiolr, p6id by r CoDt_.cting Stitc o. s political_
. -- . administatiyc subdivision, or a local govemmcn,'o. rJ-ar,iol-i,rr"."or
individuel
" ""
in rcspcct of serviccs rcndercd to that
St tc or subdivision or authority shrll bc taxsblc
only
in thsl Sra&.
b) Howcvcr, zuch. sallncs, wig6 .nd othcr similar rcmurpration shall bc taxablc
only in thc
othcr Contacting sbtc if thc scrvic* aE rcDdrred in fut
Sta;;J th-;dividual is s
rrsidcnt of thrt Sbt! who:
(i) is a tratioDrl ofthrt Statc; or
(ii) did not bccmc a rBident of thlt Staie solcly for thc puposc
s€rvic€s.
of rrderint thc
a)
thc provisionr of prragraph l, pcnsions aod other similar
.
Emurention
paid-NoMthrtandiry
by,. or out of firnds created by,
Contacting Sl!t! or politicsl_ad.Einistetivc
.
subdivision ora
Iocal aurhoiity thc.ofto aa i'dividusr i! rrsp.ct of .crvicca r'ndcrrd
to th.st statc or
subdivisio!" or authority shall bc trr.blc odt in rhat Shr.;
.
I
b) Howqv"', such p€nrion aad othcr sitrdr". rr'urcrrtion shalr b€ taxrbrc only h &e other
Contrctiug Statc ifilE individual is a rcsidctrt of, a"a a natona of, rfri ita.
3.
or r local authority thcEof.
16, 17, lE, and 19 shall lp,ply to srla.ics, wagcs,
F,€Dsionq and
in lrspcct of scrvices lrdcrcd ilr couacctioi with a business
Ststc or a political_adrDiEistsstivc subdivirior! local goverruflcnt
74
Ardcte 2l
STI'DENTS
1.
25
Artlclc 22
OTEER INCOME
l. Iiems of iDcoDc of ! rcsidcnt of a Cont[cting Star., whcrrvcr
forcgoing Articlcs ofthis Agrcemenr shall bc uxablc
ari6in& not derlt with in thc
onlv in that
Sial
7
i
Agrecmcnt shall apply,
3
of paragraplu I aDd 2, itqru of iDcomc dcrived by an
Contacting Strta ad srising ia thc other Cootacting ltatc
26
Artlcle 23
INCOME OF GOVERIYMENT & INSTITUTIONS
t
.
-i1
this
Covemment of
c in rcspcct oi
:f#
2. For thc purposcs ofparaSrsph I ofthis Articlc, thc tenn ,,GovqnEent,:
a) in tlc cssc ofceorBia:
(i) thc Govcrruncn! or . local authority;
(ii) thc National Bank ofceorgia; and
(iii
litical subdivisions, or iDstitutions ofc€orgia
au exchaDgc of letbrs bctweetr thc
corEpeGnt
.
b) In thc"casc of tlc UA!, means thc Gove.fiDcnt
of thc Udtcd Ardb Emirstcs, aEd shalt
authoritics, thc locrl administations,
aod the
.Abu Dhabi lovcstueot Authoriry, Abu Dhrbi
council' Emi.tes hvestrnent
Dubsi worra *a e*ril'" rT#hent
,...,Authoriry,
(nt)any such institution or bodv 6s 66y
[6 sg!€cd from tiDe to timc betw€€n the two
Contacting Sr.tas,
27
Artlclc 24
CAPTTAL
l.
2.
f;'"'*tr?sHffiTJJ"d'ffi fl fJffi#r#;:""kifl :tfr
Capital reprrscnEd by movablc propcr
porm&,€ cstEbrishmint which ai ;,&11'lt"
ConEacting Stltc, mly bc taxcd itr Out otEr
3.
Capit l EprrssnEd by shif,! aDd
contzaing starc ani
Stlte.
t-il;fl,i:t ffi.'i:iffii"
lv-morr--
mmlgement of thc cnblpris€ is siturtrd.
flJrH$
%TSffi :H['Lrf:g
""il:
tioEl tEfEc by aE entsrpdsc of r
*_ffiH;[j.*[H"i*
4. All other clemcnts of capit8l of a rrsident of a Contsacting Sbtc
shall bc taxrble only in that
-d
:8
Artlcle 25
ELIMINATION OF I'OUBLE TAXATION
L a) Where a residcnt of Ceorcja
_ derir/es lncomc or owns capitrl which ia accordance with
thc
provisions ofthis AEEcmcoL Elev
bc t&{ed io orc UAE, Gcorgia
shall allow:
(i) as a dcduction from rhc uion rhc
in"o." or O"r ,""iJfi
.au"r to
"n-#oii
(iD
on thc cspilal of that rEsidcnt, an
tl,"
amount cqual to the
Such deduction in cither casc shall not,
however, exce€d thc sums of thc
t x which would
havc bccn acqrued according to thc
nr les and rates on this incorDc
aDd capibl cffcctivc
ueor&a;
ia
in csse of thc UA! :
a) Wherr a rrsidsri of UAE derives iDc
:l 9:P caPiol which ia accordancc with the
ajfr#'JJfT:
j"a,ii",-#.;:,f,r#,ffff,,J',T"frff??,,Hff
pro"isions or uis
'
rrr *
(iD
"
:f#l,:x .o*, *"
tbc capital of tlut rcsidcnt, aE
"
amourt equal to the
in, cithcr casc shall not, ho*,cve1,
s16e66 66
f-Y 3**-*"*"0
of rte rrr which would
according !o rhc rules and raes
"*rs _a*ffiiirf*t*
on
thi!
i"""_,
t|i,*
u,
-d
A.rdcle 26
NON-DISCRIMINATION
2. Pcrsons who ale rcsidcnb ofa
Stric to any taxation or anv
burdcnsomc than the taxatioi
co[cemcd in the samc circumsEnces, in p
subjcctcd.
4.
ptovision shau not bc conaEucd a! ob
othcr CoDFactiag Statc afly pcrsoml al
oD account of civil status or family rcsponsib
5.
6.
connccEd LheEyith whicb is otber or morc
rcquircmcnts to which o$cr sirEilar entrrpris
subjected.
7. Nothhg ia this Articlc shall bc constucd as
State to crt€nd !o thc I€sidctrts of the othcr
prefecncc or privilegc which may be
thc formation ofa customs union. eco
virtue of any rcgioMl or sub regional
ofcspital 8nd/or taration to which the
l0
The provisions of this Anicle shall. noh
*withstaadiag the provisions of Article
t"*cs
2, appty !o
i
"r*."y t
"ia;;;i;t
.r
3l
Ardcle 2i
]ITISCELI.ANEOUS RULES
The pmvisions of this AEwmcrlt shrll nol
exctusiorq cxcrnptioq dcductiot, crcdit,
bc.consUucd to rcstrict in any
a) by thc laws ofa Contsactinc Stiic in tIlc dctermiEtion
$at conEacting stltr;
marElcr rny
or othcr alro,rrn"" no* oi-i.r._icr1liil.a,
-
oftbc trx imPos'd by
b) By auy other spccirl rlrrtrgrmcnt on tlratio! bctw.€n the
CooErctinc Strtcs
or bctwcctr onc of thc Contactiog Strtcs and rr8 ;;il;:;;
Coltrcting Stat!,
_.,.i=a
32
Article 2t
MUTUAI AGRTEMENT PR@EDURT
3.
of 0re ContactiDg Sgres- sb:ll cndcrvour to
rcsolve by mutual
::lltff ff "-.,"1f"".iffi #T"fi :t*::tit:
€rDent
conDunicate q,ith each othcr
ting of themselves or thcir
in tie sensc of thc preceding
-.4
3l
tuticle 29
EXCHANGE OF IMORMATION
l. Thc compctcnt authoritics of thc Cont-ac
f9.5sUty rclevrDt for carrying out
adrrnFhation or enforccment of thc do
description imposed on bchalf of thc Con
subdivisions or local authoriticc, insofu a
AgrEemcnt Thc crch&gc of information is
2, Aay information rccciycd utrder
iu thc sqmc rumcr as ioformati
bc discloscd
y to pcrsoDs or ruthoriti
concerncd with thc asscssracnt or collcction
thc d€brmiDtion of appeals in rclation
ovcrsight of thc above. Such psrsons or au
purposes. They may disclosc thc iaforma
decisions.
o
3. ! rc qa:s. sball thc provisions of pongraphs I arld 2 b. conBtsucd so as to imposc
ConEacting Statr lhc obliErtioE
a) ro cary out sdmidsErtive Eersu,"s !t vrriarrcc nrith rhe rsws aDd administ.tive
of olat or of thc othcr ConFacting Stste;
b) to supply informrtion which is not obtlilablc ulder thc hwc or in the noiErl
thc adrainistation of that or ofthr othcr ConFa.titrg
c)
Stat!;
on a
prEctic€
course of
, busincss, indu.stsial, coEmqrial or
tlrc disclosurl of whict would bc
4. If itrformation is rcqucsbd by I
ColEscti'g StrE shrll usc itr
irforEatioD, cven orough lhat othcr Strb
purposes. Thc obligatiou coDtaiDcd itr lhc pncrditrg
I
paragrrph 3 but in Do crrc shall such limititioDs h";otrst
cd lo pcEnit a Cootacting Stat! to
dacliDc to supply informstioa sorcry b€causa it hs.s no aom".t"
ifur"J
in-riiiinror
"tion.
nstucd to pcrmit a Contactint Staie to
infonnation is held by a bank, othcr
gcncy or a fiduciary copacity or bccatrsc
-E
Artlch 30
MEMBERS OF DIPLOMATIC MISSIONS
A.IID CONSUI.AII
POSTS
Nothing in this AgrEcment shall afrect th.fscsl
priyilcgE! ofmcmbcrs ofdiplomrtic
consulst post! undcr thc geneBl rulcr
missionr or
olt lntcrnational law or under the jrovisions
of spccial
agrleincnts,
l5
Artlcle 3l
AMENDMENTS
may bc intoduccd
of Ihis Agr.mcnL
Articlc 32 of rhis
-4
36
Arrlctc 32
f,NTRY INTO FORCE
t.
in written rorm Ihc o&cr rhrough dipromatic
:fl"#,:Ti.r,t"Tffitf"::n*[:$ry
dur6 required by its law for the
thrs
enuiinto forcc of
Agreemcnt
This Agrccmcnt shrll cntrr into forEc on rhc
thc- complction of thc legal proccduEs
I hls AgrEemcnt shall have
,iiJlo".or""a
"rny
effect:
a) in Espcct of tsxcs witltcld
drte o-f rcceip of thc latcr notificotion
indicating
ncccss.ry r.. ,rr,
i",. io." .-i
*rr":, to.
in:og"
calcn&r ycar ncxr folto$,inB thc
"t ycar in whi"r,
tfr"
derivcd on or ancr I Jatrusry of thc
egr..i*i
b) h Espect of othcr trxes on incornc an,d on cspilal chargesblc
b€gifiing oD or !fter I ranu",.y
11
"rl;il
;*"";
for arry tsxable year
Articlc 33
TERMINAIION
This Age+Ecnt sha.ll rcEaiD i, forc! utrtil te.Dinalcd by a ConEacting
State. Eithcr of thc
riod of five ycars ftoln lhc date of ils cnrry
written noticc of tenrdnation to thc othcr
ast sir Eonths bcforc th€ cnd of any
to hrvc cffcct:
to incoEc aDd on capilal dcrived on or afler I
in which thc noticc is givcn;
chargcablc fo. aly tarablc year
nexl following rhc ycar in which
IN WTINESS
REOF thc undcrsigncd, duly authorizcd thcrcto, have signcd this Agcement.
Done at
languagcs, all
shall bc
bi on thc 24 day of NoveDbcr, itr duplicate in lhc Ccorgian, Arabic and Eng[sh
rcxts behg equally authcntic. Ia casc of divergcncc betwcen any of the tex_'ts,
it
on rhc basis of the English text.
For thc Governrtrent of the
United Arab Emirates
ls
PROTOCOL
rates for thc
to Tares on
hall form an
1. wltt rclcrrEcc to Anich l0:
2. Wlah r.El€rtrcc to Articlc 14:
thal Article 14.4 includ€s
coErpany, other then hosc
inclDding the SovemrDent
IN WITNESS WHEREOF the undeEigDc4
duly authorizrd ttcrrtq havc signcd rhis
ltotocol.
Donc at Abu-Dbabi oD rhc 24 dav of Nov.-Ebcr,,itr
duplicate i! Uc Gcorgiafl, Arabic and
English
langlsges, ar rhc rcxts bciD* cqualv authcntic.
to casc of divergcncc beil"i an'v or ,r,"
,arra, i,
shall bc r.solved on the basis oa tbc-Engtish
rcxt.
For the GovcrMcnt of
Georgia
fo, tt c Cor"rn-"nt of tt
"
United Arab EEirares
+
39