art 2 Double taxation and international tax enforcement arrangements to have effect
It is declared that— (a) the arrangements specified in the Convention set out in the Schedule to this Order have been made with the Government of the United Arab Emirates; (b) the arrangements have been made with a view to affording relief from double taxation in relation to capital gains tax, corporation tax and income tax and taxes of a similar character imposed by the laws of the United Arab Emirates and for the purposes of assisting international tax enforcement; and (c) it is expedient that those arrangements should have effect.