Article 1
Persons Covered
This Convention shall apply to persons who are residents of one or both of the Contracting States.
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June 26, 2026
Convention Between the Government of MONTENEGRO and the Government of UNITED ARAB EMIRATES for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital
Preamble
desiring to promote their mutual economic and financial relations through the conclusion between them of an agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital,
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 - International Traffic
Article 10 - Associated Enterprises
Article 11 - Dividends
Article 12 - Interest
Article 13 - Royalties
Article 14 - Capital Gains
Article 15 - Independent Personal Services
Article 16 - Income from Employment
Article 17 - Directors' Fees
Article 18 - Artistes and Sportspersons
Article 19 - Pensions and Annuities
Article 20 - Government Service
Article 21 - Students
Article 22 - Other Income
Article 23 - Elimination of Double Taxation
Article 24 - Non–Discrimination
Article 25 - Mutual Agreement Procedure
Article 26 - Exchange of Information
Article 27 - Members of Diplomatic Missions and Consular Posts
Article 28 - Entry into Force
Article 29 - Termination
Protocol