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June 26, 2026
The Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the United Arab Emirates;
Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion and avoidance with respect to taxes on income and capital gains.
Have agreed as follows:
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 - 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 Sportsmen
Article 17 - Pensions
Article 18 - Government Service
Article 19 - Students
Article 20 - Other Income
Article 21 - Elimination of Double Taxation
Article 22 - Non-Discrimination
Article 23 - Mutual Agreement Procedure
Article 24 - Exchange of Information
Article 25 - Members of Diplomatic Missions and Consular Posts
Article 26 - Entry Into Force
Article 27 - Termination
Protocol
This Convention shall apply to persons who are residents of one or both of the Contracting States.
Nothing in this Convention shall affect the right of either Contracting State, any political subdivision, local government or local authority thereof, to apply its own laws and regulations related to the taxation of income and profits derived from hydrocarbons situated in that State.