Business tax – international treaty

United Arab Emirates: tax treaties

Tax treaties between the UK and United Arab Emirates and related documents.



The Double Taxation Convention was signed on 12 April 2016.

The Double Taxation Convention entered into force on 25 December 2016.

The Convention shall enter into force and take effect:

  • with regard to taxes withheld at source, in respect of amounts paid or credited on or after 1 January 2017

  • with regard to other taxes, in respect of taxable years (and in the case of United Kingdom corporation tax, financial years) beginning on or after 1 January 2017