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Dubai: Double Tax Treaties

Introduction

This page was last updated on 11 March 2021.

Double tax treaties make a territory more attractive by reducing taxation levied on profits sent abroad by foreign corporations operating there. Dubai is very much a low-tax territory, making tax treaties applicable to it especailly appeaing. Of course, it is the United Arab Emirates that actually signs tax treaties, though they automatically apply throughout the seven emirates, including Dubai.

The UAE 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.

There are further double taxation agreements that have recently come into force. These include with the United Kingdom (in force from 25 December 2016), South Africa and Romania (both 1 January 2017).

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.

Hence 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 - Korea, South
04 March, 2019
The United Arab Emirates and South Korea signed a double tax agreement on February 27, 2019, in Seoul.
Treaty Update: Croatia - United Arab Emirates
12 December, 2018
On September 28, 2018, the DTA between Croatia and the United Arab Emirates entered into force.
Treaty Update: Brazil - United Arab Emirates
20 November, 2018
On November 12, 2018, Brazil and the United Arab Emirates signed a DTA.
Treaty Update: Guyana - United Arab Emirates
26 September, 2018
On September 14, 2018, Guyana and the UAE commenced negotiations towards a DTA.
Treaty Update: Chad - United Arab Emirates
26 September, 2018
On September 4, 2018, Chad and the United Arab Emirates signed a DTA.
Treaty Update: Moldova - United Arab Emirates
28 August, 2018
On July 26, 2018, the DTA between Moldova and the United Arab Emirates entered into force.
Treaty Update: San Marino - United Arab Emirates
18 July, 2018
On July 11, 2018, San Marino and the United Arab Emirates signed a DTA.
Treaty Update: United Arab Emirates - Various
26 June, 2018
The UAE's Cabinet on June 13, 2018, approved DTAs signed with Saudi Arabia, Rwanda, and Turkmenistan.
Treaty Update: Turkmenistan - United Arab Emirates
30 March, 2018
Turkmenistan and the United Arab Emirates signed a DTA Protocol on March 15, 2018.
Treaty Update: United Arab Emirates - Paraguay
21 February, 2018
The UAE Ministry of Foreign Affairs on February 6, 2018, announced that the UAE President, Khalifa bin Zayed Al Nahyan, ratified the DTA with Paraguay.
Treaty Update: United Arab Emirates - Various
11 January, 2018
The United Arab Emirates Cabinet on January 7, 2018, approved two double tax agreements concluded with Moldova and Croatia.
Treaty Update: Liechtenstein - United Arab Emirates
04 December, 2017
According to an update from the Liechtenstein Government, the new DTA with the United Arab Emirates will become effective from January 1, 2018.
Treaty Update: Croatia - United Arab Emirates
09 August, 2017
Croatia and the United Arab Emirates signed a DTA on July 13, 2017.
Treaty Update: United Arab Emirates - Cameroon
09 August, 2017
The United Arab Emirates and Cameroon signed a DTA on July 16, 2017.
Treaty Update: United Arab Emirates - Burundi
23 February, 2017
The UAE and Burundi signed a DTA on February 16, 2017.
Treaty Update: Saint Kitts and Nevis - United Arab Emirates
05 December, 2016
Saint Kitts and Nevis and the United Arab Emirates signed a DTA on November 24.
Treaty Update: Argentina - United Arab Emirates
10 November, 2016
Argentina and the United Arab Emirates signed a DTA on November 3.
Treaty Update: United Arab Emirates - Equatorial Guinea
01 November, 2016
The UAE and Equatorial Guinea signed a DTA on October 19, 2016.
Treaty Update: Kosovo - United Arab Emirates
25 May, 2016
Kosovo and the United Arab Emirates have signed a DTA, Kosovo's Foreign Affairs Ministry confirmed on May 20, 2016.
Treaty Update: United Arab Emirates - Mozambique
23 May, 2016
Representatives from the United Arab Emirates and Mozambique have agreed to speed up negotiations towards a double tax agreement, during a Dubai Chamber trade mission to Mozambique on May 8.
Treaty Update: United Arab Emirates - United Kingdom
25 April, 2016
The United Arab Emirates and the United Kingdom signed a DTA on April 12, 2016.
Treaty Update: United Arab Emirates - Jordan
19 April, 2016
The United Arab Emirates and Jordan signed a DTA on April 11, 2016.
Treaty Update: United Arab Emirates - Singapore
22 March, 2016
The Second Protocol to the UAE-Singapore DTA entered into force on March 16, 2016.
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.
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