Website Last updated:

June 26, 2026

This convention covers taxes on income and capital. A permanent establishment is defined by criteria like a construction project lasting over six months. Withholding tax rates are specified for dividends (10% for a holding of at least 25%, 15% otherwise), interest (12%), and royalties (10%). Capital gains on shares may be taxed at 10% or 15% depending on the participation level. The treaty includes a specific article for income from hydrocarbons and a Limitation of Benefits clause to prevent treaty abuse. The credit method is stipulated for the elimination of double taxation.

Convention between the Government of the ARGENTINE REPUBLIC 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 on Capital

[GTL Notes - See Protocol 12]

StatusIn Force

Signed on3 November 2016

Entered into force20 January 2019

Amended on-

Terminated on-

The Government of the Argentine Republic and the Government of the United Arab Emirates intending to further develop their economic relationship and to enhance their cooperation in tax matters, and desiring to conclude a Convention for the avoidance of both double taxation as well as unintended non taxation and for the prevention of fiscal evasion, with respect to taxes on income and on capital, have agreed as follows:

Contents

CHAPTER I - SCOPE OF THE CONVENTION

Article 1 - Persons Covered

Article 2 - Taxes Covered

Chapter II - Definitions

Article 3 - General Definitions

Article 4 - Residence

Article 5 - Permanent Establishment

CHAPTER III - TAXATION OF INCOME

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 - Income from Independent Activities

Article 15 - Income from Employment

Article 16 - Directors' Fees

Article 17 - Entertainers and Sportspersons

Article 18 - Pensions

Article 19 - Government Service

Article 20 - Students

Article 21 - Income from Hydrocarbons

Article 22 - Other Income

CHAPTER IV - TAXATION OF CAPITAL

Article 23 - Capital

CHAPTER V - METHODS FOR ELIMINATION OF DOUBLE TAXATION

Article 24 - Elimination of Double Taxation

CHAPTER VI - SPECIAL PROVISIONS

Article 25 - Limitation of Benefits

Article 26 - Non-Discrimination

Article 27 - Mutual Agreement Procedure

Article 28 - Exchange of Information

Article 29 - Members of Diplomatic Missions and Consular Posts

Article 30 - Entry into Force

Article 31 - Periodical Revision

Article 32 - Termination

Protocol

CHAPTER I - SCOPE OF THE CONVENTION

Article 1
Persons Covered

This Convention shall apply to persons who are residents of one or both of the Contracting States.

CHAPTER I - SCOPE OF THE CONVENTION

Article 1Persons Covered

Article 2Taxes Covered

Article 1
Persons Covered

Article 2
Taxes Covered