The Ministry of Finance (MOF) is responsible for Double Taxation Agreements. The Ministry adopts the best International Financial Relations and Organisations Department who is responsible for negotiating with the nations of the world to conclude agreements for avoiding double taxation on income.
The Ministry of Finance formed a negotiation team consisting of representatives from the ministry, Ministry of Foreign Affairs (MOFA) and Abu Dhabi Investment Authority (ADIA) to conduct negotiations and follow-up on agreements to avoid double taxation on income, and agreements to protect and encourage investments with Arab and foreign countries in accordance with the cabinet’s resolutions.
The agreements on the Avoidance of Double Taxation are aimed to:
- Promote the country’s development goals, and diversify its sources of national income
- Eliminate double taxation as well as additional, indirect taxes, and tax evasion
- Eliminate any obstacles related to cross-border trade and investment flows
- Provide protection for taxpayers from double taxation, whether direct or indirect
- Promote the exchange of goods and services and the free movement of capitalThe UAE has 94 agreements in place with other nations to avoid double taxation on investments overseas.
Country List / Agreements on the Avoidance of Double Taxation
|
|
Date of Ratification |
Date of Final Signing |
Country |
|
1 |
3/25/2015 |
3/13/2014 |
Albania |
|
2 |
6/25/2004 |
4/24/2001 |
Algeria |
|
3 |
Under Ratification |
7/28/2015 |
Andorra |
|
4 |
9/23/2003 |
4/22/2002 |
Armenia |
|
5 |
9/23/2004 |
9/23/2003 |
Austria |
|
6 |
6/12/2007 |
11/20/2006 |
Azerbaijan |
|
7 |
6/13/2011 |
1/17/2011 |
Bangladesh |
|
8 |
Under Ratification |
9/22/2014 |
Barbados |
|
9 |
2/1/2001 |
2/27/2000 |
Belarus |
|
10 |
12/22/2003 |
9/30/1996 |
Belgium |
|
11 |
11/16/2008 |
6/26/2007 |
Belgium |
|
12 |
Under Ratification |
10/1/2015 |
Belize |
|
13 |
Under Ratification |
3/4/2013 |
Benin |
|
14 |
Under Ratification |
2/12/2015 |
Bermuda |
|
15 |
5/19/2009 |
9/18/2006 |
Bosnia and Herzegovina |
|
16 |
5/25/2004 |
6/9/2002 |
Canada |
|
17 |
Under Ratification |
3/26/2015 |
Comoro Islands |
|
18 |
3/17/2013 |
2/27/2011 |
Cyprus |
|
19 |
1/1/2005 |
9/30/1996 |
Czech Republic |
|
20 |
7/16/1995 |
4/12/1994 |
Egypt |
|
21 |
3/29/2012 |
4/20/2011 |
Estonia |
|
22 |
Under Ratification |
4/12/2015 |
Ethiopia |
|
23 |
12/20/2013 |
9/2/2012 |
Fiji |
|
24 |
12/26/1997 |
3/12/1996 |
Finland |
|
25 |
11/8/1994 |
7/19/1989 |
France |
|
26 |
Under Ratification |
7/27/2015 |
Gambia |
|
27 |
4/28/2011 |
11/24/2010 |
Georgia |
|
28 |
7/14/2011 |
7/1/2010 |
Germany |
|
29 |
Under Ratification |
1/18/2010 |
Greece |
|
29 |
Under Ratification |
6/27/2013 |
Greece / Amendment Protocol |
|
30 |
7/9/2014 |
11/13/2011 |
Guinea |
|
31 |
Under Ratification |
12/11/2014 |
Hong Kong |
|
32 |
10/4/2014 |
4/30/2013 |
Hungary |
|
33 |
11/30/1992 |
4/29/1992 |
India |
|
33 |
10/3/2007 |
3/27/2007 |
India / Amendment Protocol |
|
33 |
3/12/2013 |
4/16/2012 |
India / Amendment Protocol |
|
34 |
6/1/1999 |
11/30/1995 |
Indonesia |
|
35 |
7/6/2011 |
7/1/2010 |
Ireland |
|
36 |
10/5/1997 |
1/22/1995 |
Italy |
|
37 |
12/24/2014 |
5/2/2013 |
Japan |
|
38 |
11/27/2013 |
12/22/2008 |
Kazakhstan |
|
39 |
Under Ratification |
11/21/2011 |
Kenya |
|
40 |
Under Ratification |
12/7/2014 |
Kyrgyzstan |
|
41 |
6/11/2013 |
3/11/2012 |
Latvia |
|
42 |
3/23/1999 |
5/17/1998 |
Lebanon |
|
43 |
Under Ratification |
4/1/2013 |
Libya |
|
44 |
Under Ratification |
10/1/2015 |
Liechtenstein |
|
45 |
12/19/2014 |
6/30/2013 |
Lithuania |
|
46 |
6/19/2009 |
11/20/2005 |
Luxembourg |
|
46 |
Under Ratification |
10/26/2014 |
Luxembourg / Amendment Protocol |
|
47 |
Under Ratification |
10/26/2015 |
Macedonia |
|
48 |
9/24/1996 |
11/28/1995 |
Malaysia |
|
49 |
9/13/2006 |
3/13/2006 |
Malta |
|
50 |
Under Ratification |
10/22/2015 |
Mauritania |
|
51 |
9/25/2007 |
9/18/2006 |
Mauritius |
|
52 |
7/9/2014 |
11/20/2012 |
Mexico |
|
53 |
2/24/2004 |
2/21/2001 |
Mongolia |
|
54 |
2/11/2013 |
3/26/2012 |
Montenegro |
|
55 |
7/1/2000 |
2/9/1999 |
Morocco |
|
56 |
3/2/2004 |
9/24/2003 |
Mozambique |
|
57 |
11/21/2014 |
5/21/2013 |
Nation of Brunei, the Abode of Peace |
|
58 |
6/2/2010 |
5/8/2007 |
Netherlands |
|
59 |
7/29/2004 |
9/24/2003 |
New Zealand |
|
60 |
Under Ratification |
01/18/2016 |
Nigeria |
|
61 |
11/20/2000 |
2/7/1993 |
Pakistan |
|
62 |
Under Ratification |
9/24/2012 |
Palestine |
|
63 |
10/23/2013 |
10/13/2012 |
Panama |
|
64 |
7/22/1994 |
7/1/1993 |
People’s Republic of China |
|
65 |
10/20/2008 |
9/23/2003 |
Philippines |
|
66 |
2/3/1994 |
1/31/1993 |
Poland |
|
66 |
5/1/2015 |
12/11/2013 |
Poland / Amendment Protocol |
|
67 |
5/22/2012 |
1/17/2011 |
Portugal |
|
68 |
1/23/1996 |
4/11/1993 |
Romania |
|
68 |
Under Ratification |
5/4/2015 |
Romania (New) |
|
69 |
6/23/2013 |
12/7/2011 |
Russia |
|
70 |
Under Ratification |
10/21/2015 |
Senegal |
|
71 |
7/2/2013 |
1/13/2013 |
Serbia |
|
72 |
7/18/1996 |
12/1/1995 |
Singapore |
|
72 |
Under Ratification |
10/31/2014 |
Singapore / Amendment Protocol |
|
73 |
4/14/2007 |
9/19/2006 |
Seychelles |
|
74 |
Under Ratification |
11/23/2015 |
South Africa |
|
75 |
3/9/2005 |
9/22/2003 |
South Korea |
|
76 |
Under Ratification |
12/21/2015 |
Slovakia |
|
77 |
9/29/2014 |
10/12/2013 |
Slovenia |
|
78 |
4/2/2007 |
3/5/2006 |
Spain |
|
79 |
7/4/2004 |
9/24/2003 |
Sri Lanka |
|
80 |
6/6/2004 |
3/15/2001 |
Sudan |
|
81 |
10/21/2012 |
10/6/2011 |
Switzerland |
|
82 |
1/12/2002 |
1/26/2000 |
Syria |
|
83 |
3/27/2000 |
12/17/1995 |
Tajikistan |
|
84 |
1/4/2001 |
3/1/2000 |
Thailand |
|
85 |
1/29/1995 |
1/29/1993 |
Turkey |
|
86 |
12/30/2011 |
6/9/1998 |
Turkmenistan |
|
87 |
5/27/1997 |
4/10/1996 |
Tunisia |
|
88 |
Under Ratification |
6/8/2015 |
Uganda |
|
89 |
3/9/2004 |
2003 |
Ukraine |
|
90 |
Under Ratification |
10/10/2014 |
Uruguay |
|
91 |
2/25/2011 |
10/26/2007 |
Uzbekistan |
|
92 |
6/20/2011 |
12/11/2010 |
Venezuela |
|
93 |
4/12/2010 |
2/16/2009 |
Vietnam |
|
94 |
4/29/2004 |
2/13/2001 |
Yemen |