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June 26, 2026

This convention eliminates double taxation and prevents tax evasion, covering Colombia's income tax and the UAE's income and corporate tax. It establishes specific withholding tax rates: dividends are taxed at 5% for government entities or for 25% ownership stakes, and 15% in other cases. Interest and royalties are both subject to a 10% withholding tax. An accompanying Protocol, an integral part of the treaty, contains a provision allowing domestic laws to apply to the taxation of hydrocarbon income. The primary method for relieving double taxation is the credit method, ensuring fair tax treatment.

Convention between the Government of the UNITED ARAB EMIRATES and the Government of the REPUBLIC OF COLOMBIA for the Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance

[GTL Notes - See Protocol 10]

StatusNot Yet In Force

Signed on12 November 2017

Entered into force-

Amended on-

Terminated on-

Preamble

The Government of the United Arab Emirates and the Government of the Republic of Colombia,

intending to conclude a Convention for the avoidance of double taxation without giving rise to or creating opportunities for double non-taxation or reduced taxation with respect to taxes on income (including through treaty-shopping; that is, arrangements aimed at obtaining reliefs provided in this Convention for the indirect benefit of residents of third States),

mindful of the OECD Model Tax Convention and the United Nations Model Double Taxation Convention between Developed and Developing Countries as interpreted by the respective Commentaries thereon,

have agreed the following:

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 - Permanent Establishment

CHAPTER III - TAXATION OF INCOME

Article 6 - 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 - Income from Employment

Article 15 - Directors' Fees

Article 16 - Entertainers and Sportspersons

Article 17 - Pensions

Article 18 - Government Service

Article 19 - Students

Article 20 - Other Income

CHAPTER IV - METHODS FOR RELIEVING DOUBLE TAXATION

Article 21 - Credit Method

CHAPTER V - SPECIAL PROVISIONS

Article 22 - Limitation of Benefits

Article 23 - Non-Discrimination

Article 24 - Mutual Agreement Procedure

Article 25 - Exchange of Information

Article 26 - Members of Diplomatic Missions and Consular Posts

CHAPTER VI - FINAL PROVISIONS

Article 27 - Entry Into Force

Article 28 - Termination

Protocol

CHAPTER I - SCOPE OF THE CONVENTION

Article 1
Persons Covered
[GTL Notes - See Protocol 1]

This Convention shall apply to persons who are residents of one or both of the Contracting States.
This Convention shall not affect the taxation by a Contracting State of its residents.

CHAPTER I - SCOPE OF THE CONVENTION

Article 1Persons Covered[GTL Notes - See Protocol 1]

Article 2Taxes Covered

Article 1
Persons Covered
[GTL Notes - See Protocol 1]

Article 2
Taxes Covered