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of <h1>Double Tax Avoidance Agreement: UAE and India Address Income, Capital Taxes in Article 2, Including Property Gains.</h1> Article 2 of the Double Tax Avoidance Agreement (DTAA) between the United Arab Emirates and India outlines the taxes covered under the agreement. It applies to taxes on income and capital, including taxes on gains from the alienation of property and capital appreciation. In the UAE, the taxes include income tax, corporation tax, and wealth tax. In India, it covers income tax, surtax, and wealth tax. The agreement extends to any similar taxes imposed at federal or state levels in either country, with both parties required to notify each other of significant changes in their tax laws.
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