Article 1
Personal Scope
This Agreement shall apply to persons who are residents of one or both of the Contracting States.
Beta Version
Website Last updated:
June 26, 2026
Agreement between SLOVAK REPUBLIC and UNITED ARAB EMIRATES for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
Preamble
The Slovak Republic and the United Arab Emirates desiring to promote and strengthen the economic relations by concluding an Agreement for the avoidance of double taxation and the prevention of ftscal evasion with respect to taxes on income, have agreed as follows:
Contents
Article 1 - Personal Scope
Article 2 - Taxes Covered
Article 3 - General Definitions
Article 4 - Resident
Article 5 - Income from Hydrocarbons
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 - Dependent Personal Services
Article 16 - Directors' Fees
Article 17 - Entertainers and Sportspersons
Article 18 - Pensions
Article 19 - Government Service
Article 20 - Students
Article 21 - Other Income
Article 22 - Elimination of Double Taxation
Article 23 - Non-Discrimination
Article 24 - Mutual Agreement Procedure
Article 25 - Exchange of Information
Article 26 - Members of Diplomatic Missions and Consular Posts
Article 27 - Limitation of Benefits
Article 28 - Entry into Force
Article 29 - Termination
Protocol