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HMRC internal manual

Double Taxation Relief Manual

United Arab Emirates: Agreement in Force

Title: CONVENTION BETWEEN THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE GOVERNMENT OF THE UNITED ARAB EMIRATES FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF TAX EVASION AND AVOIDANCE WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL GAINS
   
Signed: 12 April 2016
Statutory Instrument number: SI 2016 No. 754
Entered into force: 25 December 2016
Has effect from: In respect of taxes withheld at source, for amounts paid or credited on or after 1 January 2017.
  In respect of other taxes, for taxable years (and in the case of United Kingdom corporation tax, financial years) beginning on or after the first day of January 2017.