Article 1
Persons Covered
This Agreement shall apply to persons who are residents of one or both of the Contracting States.
Beta Version
Website Last updated:
June 26, 2026
Agreement between the Council of Minsters of the REPUBLIC OF ALBANIA and the Government of the UNITED ARAB EMIRATES for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital
[GTL Notes - See Protocol (iii)]
The Council of Ministers of the Republic of Albania and the Government of the United Arab Emirates
Desiring to promote their mutual economic relations through the conclusion of an agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital,
have agreed as follows:
Contents
Article 1 - Persons Covered
Article 2 - Taxes Covered
Article 3 - General definition
Article 4 - Resident
Article 5 - Permanent Establishment
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 - Artists and Sportsmen
Article 18 - Pensions
Article 19 - Government Service
Article 20 - Teachers and Researchers
Article 21 - Students and Apprentices
Article 22 - Other Income
Article 23 - Income from Hydrocarbons
Article 24 - Taxation of Capital
Article 25 - Elimination of Double Taxation
Article 26 - Mutual Agreement Procedure
Article 27 - Exchange of Information
Article 28 - Non-Discrimination
Article 29 - Miscellaneous Rules
Article 30 - Income of Government and Institutions
Article 31 - Members of Diplomatic Missions and Consular Posts
Article 32 - Entry into Force
Article 33 - Duration and Termination
Protocol