International treaty
United Arab Emirates: tax treaties
Tax treaties and related documents between the UK and United Arab Emirates.
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Synthesised text of the Multilateral Instrument and the 2016 UK-UAE Double Taxation Convention - in force
The 2016 UK-UAE Double Taxation Convention has been modified by the Multilateral Instrument (MLI).
The modifications made by the MLI are effective in respect of the 2016 UK-UAE Double Taxation Convention for:
- taxes withheld at source on amounts paid or credited to non-residents, from 1 January 2020
- Corporation Tax, from 1 April 2020
- Income Tax and Capital Gains Tax, from 6 April 2020
- all other taxes levied by UAE, for taxable periods beginning on or after 1 March 2020
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
Published 28 June 2016
Last updated 21 October 2019 + show all updates
Last updated 21 October 2019 + show all updates
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Synthesised text of the Multilateral Instrument and the 2016 UK-UAE Double Taxation Convention – in force, has been added.
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The Double Taxation Convention entered into force on 25 December 2016 and the Convention has been updated to reflect this.
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First published.