Article 1
Personal Scope
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 the Republic of TUNISIA and the Government of the State of the UNITED ARAB EMIRATES for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income
Preamble
The Government of the Republic of Tunisia and the Government of the State of the United Arab Emirates,
Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income,
Have agreed as follows:
Contents
CHAPTER I - SCOPE OF THE CONVENTION
Article 1 - Personal Scope
Article 2 - Taxes Covered
CHAPTER II - DEFINITIONS
Article 3 - General Definitions
Article 4 - Resident
Article 5 - Permanent Establishment
CHAPTER III - TAXATION OF INCOME
Article 6 - Income from Immovable Property
Article 7 - Business Profits
Article 8 - Shipping and Air Transport
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 - Directors' Fees
Article 17 - Artistes and Sportsmen
Article 18 - Pensions
Article 19 - Government Service
Article 20 - Students and Apprentices
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 - Diplomatic Agents and Consular Officers
Article 27 - Entry into Force
Article 28 - Termination
Protocol