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June 26, 2026

This agreement between the UAE and Bosnia and Herzegovina covers taxes on income and capital. It sets withholding tax rates for dividends at a rate up to 5% for a holding of at least 10% (10% otherwise) and 5% for royalties. Interest arising in one state is taxable only in the other. Article 24 preserves the right to apply domestic laws to the taxation of hydrocarbon income. A construction site creates a permanent establishment if it lasts more than twelve months. Both states apply the credit method to eliminate double taxation.

Agreement between UNITED ARAB EMIRATES and BOSNIA AND HERZEGOVINA for the Avoidance of Double Taxation with respect to Taxes on Income and on Capital

StatusIn Force

Signed on18 September 2006

Entered into force30 April 2007

Amended on-

Terminated on-

The United Arab Emirates and Bosnia and Herzegovina desiring to conclude an Agreement for avoidance of double taxation with respect to taxes on income and capital, have agreed as follows:

Contents

Article 1 - Personal Scope

Article 2 - Taxes Covered

Article 3 - General Definitions

Article 4 - Resident

Article 5 - Permanent Establishment

Article 6 - Income From Immovable Property

Article 7 - Business Profits

Article 8 - Shipping and Air Transport

Article 9 - Associated Enterprises

Article 10 - Dividends

Article 11 - Interest

Article 12 - Royalties

Article 13 - Capital Gains

Article 14 - Independent Personal Services

Article 15 - Dependent Personal Services

Article 16 - Directors' Fees

Article 17 - Artistes and Sportsmen

Article 18 - Pensions

Article 19 - Government Service

Article 20 - Students

Article 21 - Professors and Teachers

Article 22 - Other Income

Article 23 - Capital

Article 24 - Hydrocarbons

Article 25 - Elimination of Double Taxation

Article 26 - Non-Discrimination

Article 27 - Mutual Agreement Procedure

Article 28 - Exchange of Information

Article 29 - Members of Diplomatic Missions and Consular Posts

Article 30 - Entry Into Force

Article 31 - Amendments and Termination

Article 1
Personal Scope

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

Article 2
Taxes Covered

Notwithstanding the provisions of Article 7 of this Agreement:

Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors of a company which is resident of other Contracting State maybe taxed in that other State.

Subject to the provisions of paragraph 2 of Article 19 of this Agreement, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State.

Nothing in this Agreement shall affect the fiscal privileges of members of diplomatic missions or consular posts under the general rules of international law or under the provisions of special agreements.

Article 1Personal Scope

Article 2Taxes Covered

Article 1
Personal Scope

Article 2
Taxes Covered