Business tax – international treaty

United Arab Emirates: tax treaties

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

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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