AGREEMENT
BETWEEN
THE REPUBLIC OF ZIMBABWE
(Hereinafter referred to as RoZ)
AND
THE GOVERNMENT OF THE REPUBLIC OF UNITED ARAB EMIRATES
(Hereinafter referred to as UAE)
FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE
PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME

PREAMBLE
WHEREAS the Government of the UAE and the RoZ, hereinafter jointly referred to as Contracting States, and individually referred to as Contracting State;
DESIRING to further develop their economic relationship and to enhance their cooperation in tax matters;
INTENDING to conclude an Agreement for the elimination of double taxation with respect to taxes on income, without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance (including
through treaty-shopping) arrangements aimed at obtaining reliefs provided in this Agreement for the indirect benefit of residents of third States);

HAVE agreed as follows: