Double Tax Avoidance Agreements are essential international treaties used to prevent the same income from being taxed twice in different jurisdictions. These agreements are particularly important in the UAE context given its position as a global business hub and its implementation of corporate tax. A DTAA provides certainty to businesses and individuals about their tax obligations, encourages international investment, and facilitates cross-border trade. The agreement typically covers various types of income including business profits, dividends, interest, and royalties, while also addressing modern business challenges such as e-commerce and digital services. It includes mechanisms for information exchange between tax authorities and dispute resolution procedures, aligned with both UAE federal law and international tax standards. The agreement becomes particularly relevant with the UAE's growing network of international tax treaties and its recent introduction of corporate tax.
Thank you! Your submission has been received!
Oops! Something went wrong while submitting the form.
Your data doesn't train Genie's AI
You keep IP ownership聽of your docs
1. Parties: Identification of the contracting states (UAE and the other country) entering into the agreement
2. Background: Context of the agreement, including the desire to promote economic cooperation and eliminate double taxation
3. Definitions: Key terms used in the agreement, including 'resident', 'permanent establishment', 'dividends', 'interest', etc.
4. Scope of Agreement: Taxes and persons covered by the agreement
5. Residency: Rules for determining tax residency and handling dual residency cases
6. Permanent Establishment: Definition and conditions for constituting a permanent establishment
7. Income from Immovable Property: Taxation rights regarding income derived from real estate
8. Business Profits: Rules for taxation of business profits and attribution to permanent establishments
9. Shipping and Air Transport: Special provisions for international transport operations
10. Associated Enterprises: Transfer pricing and related party transaction provisions
11. Dividends, Interest, and Royalties: Taxation rights and rates for passive income
12. Capital Gains: Rules for taxation of gains from alienation of property
13. Elimination of Double Taxation: Methods for avoiding double taxation (credit or exemption method)
14. Non-discrimination: Provisions ensuring fair treatment of residents of both states
15. Mutual Agreement Procedure: Process for resolving disputes between tax authorities
16. Exchange of Information: Framework for information sharing between tax authorities
17. Entry into Force: When and how the agreement becomes effective
18. Termination: Conditions and procedures for terminating the agreement
1. Independent Personal Services: Special provisions for professional services, used when one country specifically requires separate treatment from business profits
2. Entertainers and Sportspersons: Special rules for taxation of entertainment and sports professionals, included when significant cross-border activity exists in these sectors
3. Petroleum Taxation: Special provisions for oil and gas activities, particularly relevant for UAE treaties
4. Islamic Finance Provisions: Specific provisions dealing with Islamic financial instruments, included when relevant to either party
5. Technical Services: Special provisions for technical service fees, included when significant technical service exchanges exist between countries
6. Limitation of Benefits: Anti-abuse provisions, included when treaty shopping is a concern
7. Government Service: Special provisions for government employees and services, included when significant government cooperation exists
8. Students: Special provisions for students and trainees, included when significant educational exchange exists
1. Schedule A - Taxes Covered: Detailed list of specific taxes in each contracting state covered by the agreement
2. Schedule B - Withholding Tax Rates: Table of applicable withholding tax rates for different types of income
3. Schedule C - Agreed Administrative Procedures: Detailed procedures for implementing the mutual agreement and information exchange provisions
4. Appendix 1 - Forms and Certificates: Standard forms for tax residency certificates and treaty benefit claims
5. Appendix 2 - Competent Authorities: List of designated competent authorities and their contact information
6. Protocol: Additional agreements or clarifications on specific articles of the main agreement
Find the exact document you need
Tax Sharing And Funding Agreement
UAE-governed agreement establishing tax sharing and funding arrangements between group entities, addressing federal and emirate-level tax obligations.
Download
Joint Development Agreement Income Tax
Agreement governing tax structure and implications for joint development activities under UAE tax law.
Download
Double Tax Avoidance Agreement
A bilateral treaty between the UAE and another country to prevent double taxation, establishing tax rights and obligations under UAE federal law.
Download
Double Tax Agreement
A bilateral treaty between the UAE and another country to prevent double taxation and establish tax cooperation framework under UAE law.
Download
Bilateral Advance Pricing Agreement
A UAE-governed agreement between a multinational company and two tax authorities establishing approved transfer pricing methodologies for cross-border transactions.
Download
Tax Proration Agreement
UAE-governed agreement for allocating tax liabilities and responsibilities between multiple parties, aligned with UAE federal tax laws.
Download
Advance Price Agreement
A binding agreement with the UAE Federal Tax Authority establishing approved transfer pricing methodologies for cross-border intercompany transactions.
Download
Tax Indemnification Agreement
UAE-governed agreement establishing tax indemnification obligations and risk allocation between parties, addressing UAE VAT and corporate tax requirements.
Download
骋别苍颈别鈥檚 Security Promise
Genie is the safest place to draft. Here鈥檚 how we prioritise your privacy and security.
Your documents are private:
We do not train on your data; 骋别苍颈别鈥檚 AI improves independently
All data stored on Genie is private to your organisation
Your documents are protected:
Your documents are protected by ultra-secure 256-bit encryption
We are ISO27001 certified, so your data is secure
Organizational security:
You retain IP ownership of your documents and their information
You have full control over your data and who gets to see it