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Double Tax Avoidance Agreement (DTAA)
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» UAE Company Formation - DTAA
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SUMMARY
Since the UAE has no taxes, accordingly double taxation prevention treaties
are aimed at making the UAE a more attractive territory in which to operate.
Generally, under these treaties profits generated from shares, dividends,
interest, royalties and fees are taxable only in the state where the income
is earned according to mutually agreed terms and conditions.
• To protect UAE investors from direct or indirect double taxation.
• Investments to be taxed in the country of residence other than that
country of source.
• The U.A.E signed several bilateral agreements for avoidance and
prevention of double taxation with most of its major trade partners.
ADVANTAGES
• Reduced Dividends Tax
• Exempting Deposits from Tax
• Exempting Capital gains from Tax
• Exempting national air carriers and shipping companies working in
international traffic from taxes and fees
• Exempting Government Sector Establishments from Taxes on Dividends,
Interest and Capital Gains
• The Significance of the Tax Agreements to the Foreign Investor and
the Investment funds
• Impact of the Tax Agreements on attracting Foreign Investments and
capital Movements
List of Double Taxation Avoidance Agreements: 
Download List (Right-click and "Save As")
| No |
Country |
Execution |
No |
Country |
Execution |
| 1 |
Egypt |
26/3/1995 |
26 |
Armenia |
29/12/2004 |
| 2 |
Algeria |
28/11/2001 |
27 |
Tajikistan |
29/01/2000 |
| 3 |
Yemen |
25/8/2001 |
28 |
Mangolia |
29/11/2002 |
| 4 |
Tunisia |
24/2/1997 |
29 |
Azerbaijan |
30/04/2007 |
| 5 |
Morocco |
26/9/1999 |
30 |
Austria |
27/04/2004 |
| 6 |
Sudan |
28/11/2001 |
31 |
Poland |
29/01/1994 |
| 7 |
Syria |
11/6/2000 |
32 |
Germany |
18/03/1996 |
| 8 |
Lebanon |
25/10/1998 |
33 |
Finland |
24/02/1997 |
| 9 |
Mozambique |
04/05/2004 |
34 |
Italy |
20/11/1995 |
| 10 |
Pakistan |
29/01/1994 |
35 |
Czech |
26/06/1997 |
| 11 |
India
India (Protocole) |
21/08/1993
04/09/2007 |
36 |
France |
15/11/1989 |
| 12 |
Srilanka |
04/05/2004 |
37 |
Belgium |
26/06/1997 |
| 13 |
Philippine |
29/12/2004 |
38 |
Romania |
09/01/1996 |
| 14 |
Korea |
04/05/2004 |
39 |
Turkey |
29/01/1994 |
| 15 |
Singapore |
17/06/1996 |
40 |
Luxemburg |
07/05/2006 |
| 16 |
Indonesia |
17/06/1996 |
41 |
Spain |
13/08/2006 |
| 17 |
Thailand |
12/11/2000 |
42 |
Malta |
13/08/2006 |
| 18 |
Malaysia |
17/06/1996 |
43 |
Bosnia & Herzegovia |
30/04/2007 |
| 19 |
China |
05/06/1994 |
44 |
Seychelles |
06/02/2007 |
| 20 |
New Zealand |
04/05/2004 |
45 |
Mauritius |
20/06/2007 |
| 21 |
Ukrania |
28/02/2004 |
46 |
Canada |
07/01/2004 |
| 22 |
Belarus |
02/01/2001 |
47 |
Uzbekistan |
26/10/2007 |
| 23 |
Holand |
29/11/2007 |
48 |
Greece |
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| 24 |
Bulgaria |
22/01/2008 |
49 |
Kazakhistan |
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| 25 |
Turkmenistan |
24/11/1999 |
50 |
Vietnam |
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