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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 - Argentina
10 February, 2016
The UAE's Ministry of Foreign Affairs on February 6, 2016, announced the signing of a TIEA with Argentina.
Treaty Update: United Arab Emirates - Hong Kong
19 January, 2016
The Hong Kong Government announced that the DTA with the United Arab Emirates entered into force on December 18, 2015.
Treaty Update: Slovakia - United Arab Emirates
30 December, 2015
Slovakia and the United Arab Emirates signed a DTA on December 22, 2015.
Treaty Update: United Arab Emirates - Norway
19 November, 2015
The United Arab Emirates and Norway have signed a DTA, the Government announced on November 4, 2015.
Treaty Update: United Arab Emirates - Sweden
13 November, 2015
The United Arab Emirates and Sweden signed a TIEA on November 6, 2015.
Treaty Update: United Arab Emirates - Denmark
12 November, 2015
The United Arab Emirates and Denmark signed a TIEA on November 5, 2015.
Treaty Update: United Arab Emirates - Cuba
30 October, 2015
The United Arab Emirates and Cuba are engaged in DTA negotiations, it was confirmed on October 25, 2015.
Treaty Update: United Arab Emirates - Senegal
28 October, 2015
According to preliminary media reports, the United Arab Emirates signed a DTA with Senegal on October 24, 2015.
Treaty Update: United Arab Emirates - Macedonia
28 October, 2015
The United Arab Emirates and Macedonia signed a DTA on October 26, 2015.
Treaty Update: United Arab Emirates - Denmark
14 October, 2015
According to preliminary media reports, the United Arab Emirates and Denmark have agreed to begin DTA negotiations.
Treaty Update: United Arab Emirates - Uruguay
14 August, 2015
According to preliminary media reports, the United Arab Emirates on July 23, 2015, completed its ratification procedures in respect of the DTA signed with Uruguay.
Treaty Update: United Arab Emirates - Uruguay
30 July, 2015
According to preliminary media reports, the United Arab Emirates has ratified the DTA signed with Uruguay.
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.
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