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1Article 1 · Persons Covered2Article 2 · Taxes Covered3Article 3 · General Definitions4Article 4 · Resident5Article 5 · Permanent Establishment6Article 6 · Income from Immovable Property7Article 7 · Business Profits8Article 8 · Shipping and Air Transport9Article 9 · Associated Enterprises10Article 10 · Dividends11Article 11 · Interest12Article 12 · Royalties13Article 13 · Capital Gains14Article 14 · Income from Employment15Article 15 · Directors’ Fees16Article 16 · Entertainers and Sportsmen17Article 17 · Pensions18Article 18 · Government Service19Article 19 · Students20Article 20 · Other Income21Article 21 · Elimination of Double Taxation22Article 22 · Non-Discrimination23Article 23 · Mutual Agreement Procedure24Article 24 · Exchange of Information25Article 25 · Members of Diplomatic Missions and Consular Posts26Article 26 · Entry Into Force27Article 27 · TerminationPreamble · Title, publisher explanation and complete preambleSignature · Signature and authentic-language clauseProtocol · Integral Protocol signed 12 April 2016

27 articles · English

Source & edition
Country pairs / United Arab Emirates / United Kingdom

United Arab Emirates / United Kingdom · United Arab Emirates–United Kingdom 2016 Convention and Protocol

Signature and authentic-language clause

English · original source edition

Unreviewed · applicability unverified2016 base text; MLI not included
Original & source
§
In witness whereof the undersigned, duly authorised thereto by their respective Governments, have signed this Convention.
§
Done in duplicate at Dubai this 12th day of April 2016 in the English and Arabic languages, both texts being equally authentic. In case of any divergence between the texts, the English text shall prevail.
§
For the Government of the United Kingdom of Great Britain and Northern Ireland For the Government of the United Arab Emirates
§
J O’NEILL OBAID BIN HUMAID AL TAYER
Citation to select or copy

United Arab Emirates / United Kingdom; HMRC, 2016 UK-UAE Double Taxation Convention; edition 2016 Convention and integral Protocol; HMRC updated 21 October 2019; base text without MLI synthesis; source section Signature; English; unreviewed source text, current applicability unverified; /editions/ae-gb-2016-hmrc-base-html-v1/en/supplements/signature/

Disclaimers

Unreviewed machine transcription. Not a verified current-law consolidation or legal advice. Later changes may be missing.

Language switching retains source identifiers only. This is not reviewed legal or translational equivalence.

Page links are source references, not verified paragraph correspondence. Formatting and extraction errors may remain.

Noindex is not access control. This is a research preview, not a statement of authoritative or current law.

Source & edition

HMRC, 2016 UK-UAE Double Taxation Convention

  • Official online text · retained capture Official source website ↗

    SHA-256 0e38581f962b16b61bd80e59cd703f9e24bb0513fd7a1edc253b0b11855f9e6e

    Digest scope: retained online-source capture; no PDF binary verification

Edition
2016 Convention and integral Protocol; HMRC updated 21 October 2019; base text without MLI synthesis
Text available here
English
Review
Unreviewed; qualified human review pending
Current applicability
Not verified
Signature
2016-04-12
Entry into force
2016-12-25

Languages recorded in source metadata: English. This is not a promise of available text or a translation.

Edition notes and known limitations

Official HTML text capture, not Original PDF; human wording and current-law certification not claimed.

Block IDs are navigation aids, never invented legal paragraph numbers. Native extraction can flatten ordered-list styling; only printed source labels are retained.

Complete preamble, closing and all supplied integral protocol/notes are retained separately and searchable within this source.

MLI synthesis is a separate HMRC publication; this is the original 2016 convention with integral Protocol, not an MLI consolidation.

Source authority, text completeness and currentness still require human review.

Retained metadata & integrity record

← PreambleProtocol →

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