Article 1
Persons Covered
This Convention shall apply to persons who are residents of one or both of the Contracting States.
Website Last updated:
June 26, 2026
Convention between IRELAND and the UNITED ARAB EMIRATES for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital Gains
[GTL Notes - See Protocol]
The Government of Ireland and the Government of the United Arab Emirates,desiring to promote their mutual economic relations through the conclusion between them of a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains, have agreed as follows:
Contents
Article 1 - Persons Covered
Article 2 - Taxes Covered
Article 3 - Income from Hydrocarbons
Article 4 - General Definitions
Article 5 - Resident
Article 6 - Permanent Establishment
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 - Income from Employment
Article 16 - Directors' Fees
Article 17 - Artistes and Sportspersons
Article 18 - Pensions and Annuities
Article 19 - Government Service
Article 20 - Students
Article 21 - Other Income
Article 22 - Elimination of Double Taxation
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