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UK/United Arab Emirates Double Taxation Convention
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Signed on 12 April 2016
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Entered into force on 25 December 2016
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The Convention shall enter into force and take effect:
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- with regard to taxes withheld at source, in respect of amounts paid or credited on or after 1 January 2017; and
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- with regard to other taxes, in respect of taxable years (and in the case of United Kingdom corporation tax, financial years) beginning on or after 1 January 2017.
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HM Revenue & Customs
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January 2017
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## Content
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Article 1 Persons covered
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Article 2 Taxes covered
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Article 3 General definitions
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Article 4 Resident
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Article 5 Permanent establishment
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Article 6 Income from immovable property
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Article 7 Business profits
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Article 8 Shipping and air transport
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Article 9 Associated enterprises
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Article 10 Dividends
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Article 11 Interest
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Article 12 Royalties
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Article 13 Capital gains
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Article 14 Income from employment
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Article 15 Directors’ fees
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Article 16 Entertainers and Sportsmen
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Article 17 Pensions
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Article 18 Government service
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Article 19 Students
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Article 20 Other income
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Article 21 Elimination of double taxation
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Article 22 Non-Discrimination
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Article 23 Mutual agreement procedure
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Article 24 Exchange of information
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Article 25 Members of Diplomatic Missions and Consular Posts
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Article 26 Entry into force
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Article 27 Termination
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Protocol
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## Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of The United Arab Emirates for the avoidance of double taxation and the prevention of tax evasion and avoidance with respect to taxes on income and on capital gains
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The Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the United Arab Emirates;
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Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion and avoidance with respect to taxes on income and capital gains.
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Have agreed as follows: