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Double Taxation Agreements

Double taxation is defined when similar taxes are imposed in two countries on the same tax payer on the same tax base, which harmfully affects the exchange of goods, services and capital and technology transfer and trade across the border.

Public and private companies, investment firms, air transport firms and other companies operating in the UAE, as well as residents, benefit from Avoidance of Double Taxation Agreements (DTA). With the purpose of promoting its development goals, the UAE concluded 115 DTA to with most of its trade partners.

The purpose of avoidance of double taxation agreements

  • Promote the development goals of the UAE and diversify its sources of national income

  • Eliminating double taxation, additional taxes and indirect taxes and fiscal evasion

  • Remove the difficulties relating to cross-border trade and investment flows

  • Offer full protection to tax payers from double taxation, whether direct or indirect and avoid obstructing the free flow of trade and investment and promoting the development goals, in addition to diversify sources of national income and increase the size of investments inflows

  • Take into consideration the taxation issues and the global changes in the economic, financial sectors, and the new financial instruments and the mechanisms of transfer pricing

  • Encourage the exchange of goods, services and capital movements

Country List/Double Taxation Agreements

No. Country Final Sign Ministerial Decree Federal Decree Date of Decree Issuance Entry into force
1 Egypt 12/4/1994 (214/7) 1994 (13) 1995 26/3/1995 16/7/1995
2 Algeria 24/4/2001 (320/9) 2001 (84) 2001 28/11/2001 25/6/2004
3 Yemen 13/2/2001 ( 159/6) 2001 (73) 2001 25/8/2001 29/4/2004
4 Tunisia 10/4/1996 (260/13) 1996 (25) 1997 24/2/1997 27/5/1997
5 Morocco 9/2/1999 (119/10) 1999 (90) 1999 26/9/1999 1/7/2000
6 Sudan 15/3/2001 (346/9) 2001 (83) 2001 28/11/2001 6/6/2004
7 Syria 26/1/2000 (104/7) 2000 (72) 2000 11/6/2000 12/1/2002
8 Lebanon 17/5/1998 (308/16) 1998 (106) 1998 25/10/1998 23/3/1999
9 Mozambique 24/9/2003 (489/6) 2003 (28) 2004 4/5/2004 2/3/2004
10 Pakistan 7/2/1993 (58/12) 1993 (3) 1994 29/1/1994 20/11/2000
11 India 29/4/1992 (245/8) 1992 (39) 1993 21/8/1993 15/9/1993
India (Protocol) 27/3/2007 (105/7) 2007 (80) 2007 3/10/2007 3/10/2007
India (Protocol) 16/4/2012 (232/11/9) 2012 (17) 2013 11/2/2013 12/3/2013
12 Sri Lanka 24/9/2003 (488/5) 2003 (27) 2004 4/5/2004 4/7/2004
13 Philippine 23/9/2003 (548/8) 2003 (73) 2004 29/12/2004 2/10/2008
14 Korea 22/9/2003 (520/12) 2003 (30) 2004 4/5/2004 9/3/2005
15 Singapore 1/12/1995 (13/13) 1996 (34) 1996 17/6/1996 18/7/1996
Protocol Second Amendment 31/10/2014 (173/7/11) 2015 (140) 2015 18/11/2015 16/3/2016
16 Indonesia 30/11/1995 (15/15) 1996 (36) 1996 17/6/1996 1/6/1999
17 Thailand 1/3/2000 (206/11) 2000 (105) 2000 12/11/2000 4/1/2001
18 Malaysia 28/11/1995 (14/14) 1996 (35) 1996 17/6/1996 24/9/1996
19 China 1/7/1993 (260/5) 1993 (38) 1994 5/6/1994 22/7/1994
20 New Zealand 24/9/2003 (519/11) 2003 (29) 2004 4/5/2004 29/7/2004
21 Ukraine 23/1/2003 (119/10) 2003 (11) 2004 28/2/2004 9/3/2004
22 Belarus 27/2/2000 (300/9) 2000 (2) 2001 2/1/2001 1/2/2001
23 Turkmenistan 9/6/1998 (406/13) 1999 (108) 1999 24/11/1999 30/12/2011
24 Armenia 22/4/2002 (549/9) 2003 (74) 2004 22/4/2002 29/12/2004
25 Tajikistan 17/12/1995 (434/8) 1999 (16) 2000 29/1/2000 27/3/2000
26 Magnolia 21/2/2001 (493/6) 2001 (70) 2002 29/11/2002 24/2/2004
27 Azerbaijan 20/11/2006 (332/3) 2006 (42) 2007 30/4/2007 12/6/2007
28 Austria 23/9/2003 (521/13) 2003 (26) 2004 27/4/2004 23/9/2004
29 Poland 31/1/1993 (103/5) 1993 (7) 1994 29/1/1994 3/2/1994
Protocol Amendment 11/12/2013 (266/9 /26) 2014 (10) 2015 15/1/2015 1/5/2015
30 Germany 1/7/2010 (205/10 8) 2010 (13) 2011 1/2/2011 14/7/2011
31 Finland 12/3/1996 (224/10) 1996 (23) 1997 24/2/1997 26/12/1997
32 Italy 22/1/1995 (83/5) 1995 (62) 1995 20/11/1995 5/10/1997
33 Czech 30/9/1996 (526/8) 1996 (84) 1997 26/6/1997 1/1/2005
34 France 19/7/1989 (453/07) 1989 (83) 1989 15/11/1989 8/11/1994
35 Belgium 30/9/1996 (527/9) 1996 (83) 1997 26/ 6/1997 22/12/2003
36 Romania 11/4/1993 (62/13) 1995 (3) 1996 9/1/1996 23/1/1996
Romania “New” 4/5/2015 (60/4 8) 2016 (137) 2016 16/10/2016 11/12/2016
37 Turkey 29/1/1993 (84/8) 1993 (5) 1994 29/1/1994 29/1/1995
38 Luxembourg 20/11/2005 (658/7) 2005 (31) 2006 7/5/2006 19/6/2009
Protocol Amendment 26/10/2014 (122/5 /9) 2015 (102) 2015 3/11/2015 1/1/2016
39 Spain 5/3/2006 (100/6) 2006 (54) 2006 13/8/2006 2/4/2007
40 Malta 13/3/2006 (99/5) 2006 (53) 2006 13/8/2006 13/9/2006
41 Bosnia and Herzegovina 18/9/2006 (331/2) 2006 (39) 2007 30/4/2007 19/5/2009
42 Seychelles 19/9/2006 (297/6) 2006 (8) 2007 6/2/2007 14/4/2007
43 Mauritius 18/9/2006 (319/9) 2006 (51) 2007 20/6/2007 25/9/2007
44 Canada 9/6/2002 (587/10) 2002 (3) 2004 7/1/2004 25/5/2004
45 Holland 8/5/2007 (138/6) 2007 (102) 2007 29/11/2007 2/6/2010
46 Bulgaria 26/6/2007 (211/11) 2007 (5) 2008 21/1/2008 16/11/2008
47 Uzbekistan 26/10/2007 (64/8) 2008 (70) 2008 28/9/2008 25/2/2011
48 Kazakhstan 22/12/2008 (255/15) 2009 (47) 2009 30/6/2009 27/11/2013
49 Vietnam 16/2/2009 (319/10) 2009 (77) 2009 11/10/2009 12/4/2010
50 Portugal 17/1/2011 (94/6 10) 2011 (67) 2011 6/7/2011 22/5/2012
51 Greece 18/1/2010 (42/3 /15) 2010 (60) 2010 27/6/2010 16/12/2014
Protocol Amendment DTA 27/6/2013 (148/5 /19) 2014 (130) 2014 20/11/2014 16/12/2014
52 Ireland 1/7/2010 (95/6 /11) 2011 (66) 2011 6/7/2011 19/7/2011
53 Georgia 24/11/2010 (29/2/9) 2011 (32) 2011 28/3/2011 28/4/2011
54 Venezuela 11/12/2010 (30/2/10) 2011 (33) 2011 28/3/2011 20/6/2011
55 Bangladesh 17/1/2011 (221/11/20) 2011 (17) 2012 2/2/2012 13/6/2011
56 Cyprus 27/2/2011 (164/9/29) 2011 (24) 2013 14/2/2013 17/3/2013
57 Estonia 20/4/2011 (286/13/22) 2011 (30) 2012 26/2/2012 29/3/2012
58 Switzerland 6/10/2011 (22/1/22) 2012 (35) 2012 8/4/2012 21/10/2012
59 Guinea 13/11/2011 (71/3/12) 2012 (50) 2012 21/5/2012 9/7/2014
60 Kenya 21/11/2011 (70/3/11) 2012 (51) 2012 21/5/2012 22/2/2017
61 Russia 7/12/2011 (172/8/15) 2012 (94) 2012 10/10/2012 23/6/2013
62 Latvia 11/3/2012 (11/1/11) 2013 (54) 2013 26/5/2013 11/6/2013
63 Montenegro 26/3/2012 (212/10/10) 2012 (16) 2013 11/2/2013 11/2/2013
64 Fiji 2/9/2012 (80/4 /9) 2013 (64) 2013 11/6/2013 20/12/2013
65 Palestine 24/9/2012 (81/4 /10) 2013 (63) 2013 11/6/2013
66 Panama 13/10/2012 (12/1/12) 2013 (53) 2013 26/5/2013 23/10/2013
67 United Mexican States 20/11/2012 (109/5 11) 2013 (79) 2013 20/6/2013 9/7/2014
68 SERBIA 13/1/2013 (82/4 /11) 2013 (65) 2013 11/6/2013 2/7/2013
69 Benin 4/3/2013 (55/2 /22) 2014 (71) 2014 23/7/2014
70 Libya 1/4/2013 (15/1 /15) 2014 (50) 2014 4/5/2014
71 Hungary 30/4/2013 (96/3 /24) 2014 (73) 2014 23/7/2014 4/10/2014
72 Japan 2/5/2013 (56/2 /23) 2014 (70) 2014 23/7/2014 24/12/2014
73 Brunei Darussalam 21/5/2013 (16/1 /16) 2014 (49) 2014 4/5/2014 21/11/2014
74 Lithuania 30/6/2013 (172/6 /16) 2014 (127) 2014 20/11/2014 19/12/2014
75 Slovenia 12/10/2013 (121/4 /14) 2014 (72) 2014 23/7/2014 29/9/2014
76 Albania 13/3/2014 (6/1 /6) 2015 (37) 2015 25/3/2015 26/3/2015
77 Barbados 22/9/2014 (174/7 /12) 2015 (141) 2015 18/11/2015 18/2/2016
78 Uruguay 10/10/2014 (43/2 /6) 2015 (64) 2015 1/6/2015 14/6/2016
79 Kyrgyzstan 7/12/2014 (198/8 6) 2015 (142) 2015 18/11/2015 16/12/2015
80 Hong Kong 11/12/2014 (121/5 /8) 2015 (104) 2015 3/11/2015
81 Bermuda 12/2/2015 (62/4 /10) 2016 (140) 2016 16/10/2016
82 Comoro Islands 26/3/2015 (10/6 ) 2016 (231) 2016 29/11/2016 2/1/2018
83 Ethiopia 12/4/2015 (273/10 /9) 2015 (40) 2016 8/3/2016
84 Uganda 8/6/2015
85 Gambia 27/7/2015 (11/4 ) 2017 (57) 2017 31/5/2017
86 Andorra 28/7/2015 (61/4 /9) 2016 (166) 2016 1/11/2016 1/8/2017
88 Liechtenstein 1/10/2015 (8/10 ) 2016 (1) 2017 9/1/2017 24/2/2017
89 Mauritania 21/10/2015 (64/4 /12) 2016
90 Senegal 22/10/2015 (66/4 /14) 2016 (138) 2016 16/10/2016 2/7/2017
91 Macedonia 26/10/2015 (9/6 ) 2016 (232) 2016 29/11/2016 7/2/2017
92 South Africa 23/11/2015 (110/5 /9) 2016 (168) 2016 1/11/2016 23/11/2016
93 Slovak 21/12/2015 (9/10 ) 2016 (1) 2017 9/1/2017 1/4/2017
94 Nigeria 18/1/2016 (6/1 ) 2017 (34) 2017 16/4/2017
95 Jordan 5/4/2016 (15/7 ) 2016 (224) 2016 29/11/2016 10/1/2017
96 United Kingdom of Great Britain and Northern Ireland 12/4/2016 (12/9 ) 2016 (243) 2016 25/12/2016 25/12/2016
97 Jersey 20/4/2016 (11/9 ) 2016 (1) 2017 9/1/2017 25/9/2017
98 Kosovo 20/5/2016 (3/1 ) 2017 (33) 2017 16/4/2017 3/7/2017
99 Equatorial Guinea 19/10/2016 (14/5 ) 2017 (59) 2017 31/5/2017
100 Argentina 3/11/2016 (16/5 ) 2017 (58) 2017 31/5/2017
101 Ecuador 9/11/2016 (8/9 ) 2017 (31) 2018 1/2/2018
102 Saint Kitts and Nevis 24/11/2016 (9/10 ) 2017 (51) 2018 18/2/2018
103 Antigua and Barbuda 15/1/2017 (10/9 ) 2017 (32) 2018 1/2/2018
104 Paraguay 16/1/2017 (12/9 ) 2017 (6) 2018 8/1/2018
105 Burundi 6/2/2017 (7/11 ) 2017
106 Moldova 10/7/2017 (6/1 ) 2018
107 Cameroon 13/7/2017 (8/10 ) 2017 (49) 2018 18/2/2018
108 Croatia 13/7/2017 (7/1 ) 2018
109 Iraq 3/10/2017 (8/12 ) 2017
110 Costa Rica 3/10/2017
111 Maldives 17/10/2017 (7/12 ) 2017
112 Rwanda 1/11/2017
113 Colombia 12/11/2017
114 Angola 8/2/2018
115 Mali 6/3/2018

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