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Dubai: Double Tax Treaties

Introduction

Dubai is a 'no tax' emirate. Accordingly double taxation treaties are aimed at making Dubai a more attractive territory in which to operate by reducing taxation levied in the foreign jurisdiction on profits remitted abroad by foreign corporations operating in Dubai.

Dubai (the United Arab Emirates) has an extensive and growing list of double tax treaties, which currently numbers over 60. This network includes treaties with China, France, Germany, India, Indonesia, Italy, Luxembourg, Malaysia, Malta, the Netherlands, Singapore and South Korea.

Although corporate income tax is not levied in the UAE the provisions of the treaties do not state that such income must be taxed to qualify for benefits.

Thus dividend income paid by a UAE company to a company which has a double taxation treaty with UAE may not be taxable in the hands of the foreign parent corporation. However it is wise to study the text of the treaties themselves before assuming anything about the tax treatment of untaxed income flows originating in Dubai.

Latest United Arab Emirates Treaty Updates

Treaty Update: United Arab Emirates - Uganda
23 June, 2015
The United Arab Emirates and Uganda signed a DTA on June 9, 2015.
Treaty Update: United Kingdom - United Arab Emirates
08 June, 2015
The United Kingdom and the United Arab Emirates committed to continuing DTA negotiations at a meeting on May 14, 2015.
Treaty Update: Andorra - United Arab Emirates
08 May, 2015
According to preliminary media reports, Andorra and the United Arab Emirates are engaged in DTA negotiations.
Treaty Update: United Arab Emirates - Ethiopia
27 April, 2015
The United Arab Emirates and Ethiopia signed a DTA on April 12, 2015.
Treaty Update: United Arab Emirates - Ethiopia
16 April, 2015
The United Arab Emirates and Ethiopia signed a DTA on April 13, 2015.
Treaty Update: United Arab Emirates - Comoros
01 April, 2015
The United Arab Emirates signed a DTA with Comoros on March 26, 2015.
Treaty Update: Lithuania - United Arab Emirates
20 January, 2015
The DTA and an accompanying protocol between Lithuania and the United Arab Emirates entered into force on December 19, 2014, and became effective on January 1, 2015.
Treaty Update: United Arab Emirates - Various
16 January, 2015
According to preliminary media reports, the DTA with Lithuania and the protocol amending the DTA with Greece have been ratified by Federal Decrees 127 and 130, respectively, issued by the United Arab Emirates President on January 14, 2015.
Treaty Update: Hong Kong - United Arab Emirates
16 December, 2014
Hong Kong signed a DTA with the United Arab Emirates on December 11, 2014.
Treaty Update: Singapore - United Arab Emirates
04 November, 2014
Singapore signed a protocol amending its DTA with the United Arab Emirates on October 31, 2014.
Treaty Update: Hungary - United Arab Emirates
08 October, 2014
The DTA between Hungary and United Arab Emirates entered into force on October 4, 2014.
Treaty Update: United Arab Emirates - Barbados
30 September, 2014
United Arab Emirates signed a DTA with Barbados on September 24, 2014.
Treaty Update: United Arab Emirates - Various
30 September, 2014
According to preliminary media reports, United Arab Emirates published decrees in the official gazette ratifying its DTAs with Benin, Hungary, Japan, and Slovenia on September 26, 2014.
Treaty Update: Poland - United Arab Emirates
01 September, 2014
The DTA Protocol between Poland and the United Arab Emirates will enter into force on September 6, according to a Polish Government announcement confirming its ratification.
Treaty Update: Malawi - United Arab Emirates
20 August, 2014
According to preliminary media reports on August 18, 2014, Malawi's investment promotion agency has said that the nation will soon sign a DTA with the United Arab Emirates.
Treaty Update: United Arab Emirates - Lithuania
12 June, 2014
The United Arab Emirates's Cabinet approved the DTA with Lithuania at its meeting on June 9, 2014.
Treaty Update: United Arab Emirates - Albania
18 March, 2014
The United Arab Emirates and Albania signed a DTA on March 13, 2014.
Treaty Update: Greece - United Arab Emirates
14 February, 2014
According to preliminary media reports, Greece completed its domestic ratification procedures on February 4, 2014, in respect of the DTA signed with the United Arab Emirates, publishing a notice in its Official Gazette on February 4, 2014.
Treaty Update: United Arab Emirates - Various
21 January, 2014
The United Arab Emirates' Council of Ministers on January 19, 2014, approved the DTAs the nation signed with Libya and Brunei.
Treaty Update: United Arab Emirates - Slovenia
15 October, 2013
The United Arab Emirates and Slovenia signed a double tax agreement at an IMF-World Bank meeting, UAE authorities confirmed on October 13, 2013.
Treaty Update: Kazakhstan - United Arab Emirates
08 October, 2013
According to preliminary media reports, Kazakhstan's parliament on September 12, 2013, approved a law to ratify the pending DTA signed with the United Arab Emirates.
Treaty Update: United Arab Emirates - Mexico
20 September, 2013
The United Arab Emirates has completed its domestic ratification procedures in respect of the DTA and an accompanying Protocol signed with Mexico, publishing Federal Decree 79 of 2013 in the Official Gazette,
Treaty Update: Kazakhstan - United Arab Emirates
17 September, 2013
According to preliminary media reports, Kazakhstan's upper house of parliament has approved a law to ratify the DTA and Protocol signed with the UAE.
Treaty Update: Kazakhstan - United Arab Emirates
13 September, 2013
Kazakhstan's Senate on September 9, 2013, approved a law that would ratify the pending DTA signed with the United Arab Emirates.
Treaty Update: United Arab Emirates - Various
22 July, 2013
The United Arab Emirates has completed its domestic ratification procedures in respect of the DTAs the nation signed with Panama and Latvia, publishing notices 53 and 54 of 2013 in the nation's Official Gazette.
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