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This agreement avoids double taxation on income and capital. Covered taxes under Article 2 are, for Tajikistan: the profit tax, the income tax, and the export tax; for the UAE: the income tax and the corporation tax. Per Articles 10 and 11, dividends and interest are taxable only in the recipient's state of residence (implying a 0% withholding tax in the source state). Royalties are subject to a 10% withholding tax (Article 12). Article 13 exempts income of Government and its financial institutions from tax in the other state. Both countries use the credit method (Article 23).

Agreement between the UNITED ARAB EMIRATES and the REPUBLIC OF TAJIKISTAN for the Avoidance of Double Taxation with Respect to Taxes on Income

StatusIn Force

Signed on17 December 1995

Entered into force27 March 2000

Amended on-

Terminated on-

The Government of the Republic of Tajikistan and the Government of the United Arab Emirates desiring to conclude an Agreement for the avoidance of double taxation 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 - Permanent Establishment

Article 6 - Income from Immovable Property

Article 7 - Business Profits

Article 8 - International Traffic

Article 9 - Associated Enterprises

Article 10 - Dividends

Article 11 - Interest

Article 12 - Royalties

Article 13 - Income of Government and Institutions

Article 14 - Capital Gains

Article 15 - Independent Personal Services

Article 16 - Dependent Personal Services

Article 17 - Directors' Fees

Article 18 - Artists and Sportsmen

Article 19 - Pensions

Article 20 - Government Service

Article 21 - Professors, Teachers, Students and Trainees

Article 22 - Other Income

Article 23 - Avoidance of Double Taxation

Article 24 - Non-Discrimination

Article 25 - Mutual Agreement Procedure

Article 26 - Exchange of Information

Article 27 - Diplomatic Agents and Consular Officers

Article 28 - Entry into Force

Article 29 - Denunciation

Protocol

Article 1
Personal Scope

This Agreement shail apply to persons who are residents of one or both Contracting States.

Article 1Personal Scope

Article 2Taxes Covered

Article 1
Personal Scope

Article 2
Taxes Covered