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June 26, 2026

The DTAA between the UAE and Saint Vincent and the Grenadines covers taxes on income and capital. Applicable taxes include UAE income and corporate tax, and Saint Vincent's personal and corporate income tax, including PAYE. The treaty provides significant benefits for cross-border investments, stating that dividends (Article 11), interest (Article 12), and royalties (Article 13) paid to a resident of the other state are taxable only in that recipient's state. For capital gains on immovable property, Article 14 permits source-state taxation but requires a 50% tax reduction. Article 3 preserves the UAE's right to tax hydrocarbon income domestically.

Agreement between UNITED ARAB EMIRATES and SAINT VINCENT AND THE GRENADINES for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital

StatusIn Force

Signed on25 November 2018

Entered into forceVerified data not available

Amended on-

Terminated on-

Preamble

The Government of the United Arab Emirates and the Government of Saint Vincent and the Grenadines desiring to promote their mutual economic 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;

Intending to conclude an Agreement for the elimination of double taxation with respect to taxes on income without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance (including through treaty-shopping arrangements aimed at obtaining reliefs provided in this Agreement for the indirect benefit of residents of third States)

Have agreed as follows:

Contents

Article 1 - Personal Scope

Article 2 - Taxes Covered

Article 3 - Income from Hydrocarbons

Article 4 - General Definition

Article 5 - Resident

Article 6 - Permanent Establishment

Article 7 - Income from Immovable Property

Article 8 - Business Profits

Article 9 - Shipping and Air Transport

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 Sportsman

Article 19 - Pensions and Annuities

Article 20 - Government Service

Article 21 - Teachers and Researchers

Article 22 - Students and Trainees

Article 23 - Other Income

Article 24 - Elimination of Double Taxation

Article 25 - Mutual Agreement Procedure

Article 26 - Exchange of Information

Article 27 - Non-Discrimination

Article 28 - Miscellaneous Rules

Article 29 - Income of Government and Institutions

Article 30 - Members of Diplomatic Missions and Consular Posts

Article 31 - Entry into Force

Article 32 - Duration and Termination

Article 1Personal Scope

Article 1
Personal Scope