Beta Version

Website Last updated:

June 26, 2026

This convention applies to taxes on income and capital, including profit and property taxes, and contains a specific article for natural resources. A permanent establishment arises from activities like a construction site lasting over nine months or furnishing services for over six months. Withholding tax rates are set for dividends (5% for government entities, 10% otherwise) and interest (7%, with exemptions for government loans). Royalties are taxed at 5% for software and patents or 10% for other copyrights. Double taxation is eliminated through the credit method for residents of both contracting states.

Convention between the Government of the REPUBLIC OF AZERBAIJAN and the Government of the UNITED ARAB EMIRATES for the Avoidance of Double Taxation with respect to Taxes on Income and on Capital

[GTL Notes - See Protocol III.]

StatusIn Force

Signed on20 November 2006

Entered into force12 June 2007

Amended on-

Terminated on-

The Government of the Republic of Azerbaijan and the Government of the United Arab Emirate Desiring to conclude a Convention for the avoidance of double taxation with respect to taxes on income and on capital

Have agreed as follows:

Contents

CHAPTER I - SCOPE OF THE CONVENTION

Article 1 - Persons Covered

Article 2 - Taxes Covered

CHAPTER II - DEFINITIONS

Article 3 - General Definitions

Article 4 - Resident

Article 5 - Natural Resources

Article 6 - Permanent Establishment

CHAPTER III - TAXATION OF INCOME

Article 7 - Income from Immovable Property

Article 8 - Business Profits

Article 9 - Shipping and Air Transport

Article 10 - Associated Enterprises

Article 11 - Dividends

Article 12 - Interest

Article 13 - Royalties

Article 14 - Capital Gains

Article 15 - Independent Personal Services

Article 16 - Dependent Personal Services

Article 17 - Directors' Fees

Article 18 - Artistes and Sportsmen

Article 19 - Pensions

Article 20 - Government Service

Article 21 - Students

Article 22 - Other Income

CHAPTER IV - TAXATION OF CAPITAL

Article 23 - Capital

CHAPTER V - METHOD FOR ELIMINATION OF DOUBLE TAXATION

Article 24 - Elimination of Double Taxation

CHAPTER VI - SPECIAL PROVISIONS

Article 25 - Non-Discrimination

Article 26 - Mutual Agreement Procedure

Article 27 - Exchange of Information

Article 28 - Members of Diplomatic Missions and Consular Posts

CHAPTER VII - FINAL PROVISIONS

Article 29 - Entry into Force

Article 30 - Termination

Protocol

CHAPTER I - SCOPE OF THE CONVENTION

Article 1
Persons Covered

This Convention shall apply to persons who are residents of one or both of the Contracting States.

Article 2
Taxes Covered

This is an unofficial / best effort translation

CHAPTER I - SCOPE OF THE CONVENTION

Article 1Persons Covered

Article 2Taxes Covered

Article 1
Persons Covered

Article 2
Taxes Covered