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Double Taxation Avoidance Agreements (DTAA)

The incidence of double taxation occurs when an individual is required to pay tax more than once on the same income  generated from a country different from his/her home country.

A taxpayer’s own country (referred to as home country) has a sovereign right to tax the individual; the source of income may be in some other country (referred to as host country) which also claims a right to tax the income arising in that country. The result is that income arising to a resident of the home country is subject to tax in the home country as part of the individual’s total world income and, also in host country which provides the source for that income.

The Double Tax Avoidance Agreements (DTAA) is essentially bilateral agreements entered into between two countries.The basic objective is to avoid, taxation of income in both the countries (i.e. Double taxation of same income) and to promote and foster economic trade and investment between the two countries.

The advantage of DTAA are as under:

  1. Lower Withholding Taxes (Tax Deduction at Source)
  2. Complete Exemption of Income from Taxes
  3. Underlying Tax Credits
  4. Tax Sparing Credits

The Non Resident can certainly take the benefit of the provisions of DTAA entered into between UAE and the country from which the person belongs to.

Signed Agreement:

The UAE has 94 agreements in place with other nations to avoid double taxation on investments overseas. Attached is the list of countries with which UAE has entered into DTAA.

Country List/Agreements on the Avoidance of Double Taxation

6/25/20044/24/2001Algeria4/29/20042/13/2001Yemen5/27/19974/10/1996Tunisia7/1/20002/9/1999Morocco6/6/20043/15/2001Sudan1/12/20021/26/2000Syria3/23/19995/17/1998Lebanon3/2/20049/24/2003Mozambique11/20/20002/7/1993Pakistan11/30/19924/29/1992India10/3/20073/27/2007Amendment Protocol3/12/20134/16/2012Amendment Protocol7/4/20049/24/2003Sri Lanka10/20/20089/23/2003Philippines7/18/199612/1/1995Singapore6/1/199911/30/1995Indonesia

Date of RatificationDate of Final SigningCountry
7/16/19954/12/1994Egypt
3/9/20059/22/2003South Korea
Under Ratification10/31/2014Singapore / Amendment Protocol
1/4/20013/1/2000Thailand
1/4/20013/1/2000Thailand
9/24/199611/28/1995Malaysia
7/22/19947/1/1993People’s Republic of China
7/29/20049/24/2003New Zealand
3/9/20042003Ukraine
2/1/20012/27/2000Belarus
1/23/19964/11/1993Romania
Under Ratification5/4/2015Romania (New)
12/30/20116/9/1998Turkmenistan
9/23/20034/22/2002Armenia
3/27/200012/17/1995Tajikistan
2/24/20042/21/2001Mongolia
9/23/20049/23/2003Austria
2/3/19941/31/1993Poland
5/1/201512/11/2013Poland / Amendment Protocol
7/14/20117/1/2010Germany
12/26/19973/12/1996Finland
10/5/19971/22/1995Italy
1/1/20059/30/1996Czech Republic
11/8/19947/19/1989France
12/22/20039/30/1996Belgium
6/19/200911/20/2005Luxembourg
Under Ratification10/26/2014Luxembourg / Amendment Protocol
1/29/19951/29/1993Turkey
5/25/20046/9/2002Canada
9/25/20079/18/2006Mauritius
4/14/20079/19/2006Seychelles
5/19/20099/18/2006Bosnia and Herzegovina
6/12/200711/20/2006Azerbaijan
4/2/20073/5/2006Spain
9/13/20063/13/2006Malta
6/2/20105/8/2007Netherlands
11/16/20086/26/2007Belgium
2/25/201110/26/2007Uzbekistan
11/27/201312/22/2008Kazakhstan
4/12/20102/16/2009Vietnam
Under Ratification1/18/2010Greece
Under Ratification6/27/2013Amendment Protocol
7/6/20117/1/2010Ireland
4/28/201111/24/2010Georgia
6/20/201112/11/2010Venezuela
5/22/20121/17/2011Portugal
6/13/20111/17/2011Bangladesh
3/17/20132/27/2011Cyprus
3/29/20124/20/2011Estonia
10/21/201210/6/2011Switzerland
7/9/201411/13/2011Guinea
Under Ratification11/21/2011Kenya
6/23/201312/7/2011Russia
6/11/20133/11/2012Latvia
2/11/20133/26/2012Montenegro
12/20/20139/2/2012Fiji
Under Ratification9/24/2012Palestine
10/23/201310/13/2012Panama
7/9/201411/20/2012Mexico
7/2/20131/13/2013Serbia
Under Ratification3/4/2013Benin
Under Ratification4/1/2013Libya
10/4/20144/30/2013Hungary
12/24/20145/2/2013Japan
11/21/20145/21/2013Nation of Brunei, the Abode of Peace
12/19/20146/30/2013Lithuania
9/29/201410/12/2013Slovenia
3/25/20153/13/2014Albania
Under Ratification9/22/2014Barbados
Under Ratification10/10/2014Uruguay
Under Ratification12/7/2014Kyrgyzstan
Under Ratification12/11/2014Hong Kong
Under Ratification2/12/2015Bermuda
Under Ratification3/26/2015Comoro Islands
Under Ratification4/12/2015Ethiopia
Under Ratification6/8/2015Uganda
Under Ratification7/27/2015Gambia
Under Ratification7/28/2015Andorra
Under Ratification10/1/2015Belize
Under Ratification10/1/2015Liechtenstein
Under Ratification10/22/2015Mauritania
Under Ratification10/21/2015Senegal
Under Ratification10/26/2015Macedonia
Under Ratification11/23/2015South Africa
Under Ratification12/21/2015Slovakia
Under Ratification01/18/2016Nigeria

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