Article 1
Personal Scope
This Agreement shall apply to persons who are residents of one or both of the Contracting States.
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June 26, 2026
Agreement between the Government of UNITED ARAB EMIRATES and the Government of TURKMENISTAN for the Avoidance of Double Taxation with respect to Taxes on Income and on Capital
Preamble
THE GOVERNMENT OF THE UNITED ARAB EMIRATES
AND
THE GOVERNMENT OF TURKMENISTAN
desiring to conclude a Agreement for the avoidance of double taxation with respect to taxes on income and capital and with a view to promoting economic cooperation between the two countries,
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 - Capital Gains
Article 14 - Independent Personal Services
Article 15 - Dependent Personal Services
Article 16 - Director's Fees
Article 17 - Artists and Sportsmen
Article 18 - Pensions
Article 19 - Government Service
Article 20 - Students
Article 21 - Other Income
Article 22 - Capital
Article 23 - Elimination of the Double Taxation
Article 24 - Non-Discrimination
Article 25 - Mutual Agreement Procedures
Article 26 - Exchange of Information
Article 27 - Members of Diplomatic Missions and Consular Posts
Article 28 - Income from Hydrocarbons
Article 29 - Limitation on Benefits
Article 30 - Miscellaneous Rules
Article 31 - Entry into Force
Article 32 - Termination