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June 26, 2026

This convention applies to residents of both states and covers taxes on income and capital, including company profit and property tax. A permanent establishment arises from activities like a construction site lasting more than nine months. Under the agreement, dividends and interest arising in one state and paid to a resident of the other are taxable only in the recipient's state, effectively setting a 0% withholding rate. Royalties may be taxed in the source state, but the tax cannot exceed 10% of the gross amount. The method for eliminating double taxation is the credit method.

Convention between the State of the UNITED ARAB EMIRATES and the People's DEMOCRATIC REPUBLIC OF ALGERIA for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital

[GTL Notes - See Protocol]

StatusIn Force

Signed on24 April 2001

Entered into force24 June 2004

Amended on-

Terminated on-

The State of the United Arab Emirates and the People's Democratic Republic of Algeria, desiring to promote and strengthen their economic relations by concluding a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, have agreed as follows:

Contents

Article 1 - Persons Covered

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 - International 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 - Professors and Researchers

Article 21 - Students

Article 22 - Other Income

Article 23 - Capital

Article 24 - Income Paid to Governments and Authorities Related Thereto

Article 25 - Methods for the 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 - Termination

Protocol

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

Article 1Persons Covered

Article 2Taxes Covered

Article 1
Persons Covered

Article 2
Taxes Covered