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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: 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.
Treaty Update: Lithuania - United Arab Emirates
03 July, 2013
Lithuania and the United Arab Emirates signed a DTA on June 30, 2013.
Treaty Update: Kazakhstan - United Arab Emirates
02 July, 2013
Kazakhstan's lower house of parliament on June 26, 2013, endorsed a DTA an accompanying Protocol signed with the United Arab Emirates.
Treaty Update: Russia - United Arab Emirates
12 June, 2013
Russia on June 9, 2013, ratified the DTA signed with the United Arab Emirates on December 7, 2011.
Treaty Update: Peru - United Arab Emirates
30 May, 2013
Peru and the United Arab Emirates have commenced negotiations towards a DTA, it was announced on May 27, 2013.
Treaty Update: United Arab Emirates - Albania
17 May, 2013
The United Arab Emirates and Albania discussed amendments to their existing DTA at a three-day meeting concluding on May 13, 2013.
Treaty Update: Japan - United Arab Emirates
07 May, 2013
Japan's Prime Minister, Shinzo Abe, signed a DTA with the United Arab Emirates during a two-day visit concluding on May 2, 2013.
Treaty Update: Hungary - United Arab Emirates
02 May, 2013
Hungary and the United Arab Emirates signed a DTA on April 30, 2013.
Treaty Update: United Arab Emirates - Various
29 April, 2013
The President of the United Arab Emirates, Khalifa bin Zayed Al Nahyan has ratified the pending Protocol between the UAE and India, signed on April 16, 2012, and the DTA signed with Montenegro on March 26, 2012.
Treaty Update: United Arab Emirates - Various
03 April, 2013
According to preliminary media reports, the United Arab Emirates' Cabinet approved DTAs with Palestine, Fiji and Serbia at its meeting on March 24, 2013.
Treaty Update: Serbia - United Arab Emirates
20 March, 2013
Serbia's parliament on March 15, 2013, ratified the DTA with the United Arab Emirates.
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