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June 26, 2026

This DTAA covers taxes on income and capital, including profit, property, and land taxes. A permanent establishment is defined by criteria such as a construction site lasting over nine months or furnishing of services for over six months. The agreement sets favorable withholding tax rates: 3% for dividends, 0% for interest (taxable only in the recipient's state), and 5% for royalties. Income from immovable property may be taxed in the source state, but the tax is reduced by 50%. The treaty utilizes the credit method to eliminate double taxation for residents of both countries.

Agreement between the Government of the REPUBLIC OF ARMENIA 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]

StatusIn Force

Signed on20 April 2002

Entered into force19 December 2004

Amended on-

Terminated on-

The Government of the Republic of Armenia and the Government of the United Arab Emirates, desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, have agreed as follows:

Contents

Article 1 - Persons Covered

Article 2 - Taxes Covered

Article 3 - General Definitions

Article 4 - Resident

Article 5 - Permanent Establishment

Article 6 - Income From Immovable Property

Article 7 - Business Profits

Article 8 - International Traffic

Article 9 - Association 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 and Annuities

Article 19 - Government Service

Article 20 - Professors and Researchers

Article 21 - Students

Article 22 - Other Income

Article 23 - Capital

Article 24 - Elimination of Double Taxation

Article 25 - Non-Discrimination

Article 26 - Mutual Agreement Procedure

Article 27 - Exchange of Information

Article 28 - Members of Diplomatic Missions and Consular Posts

Article 29 - Special Provisions

Article 30 - Entry Into Force

Article 31 - Duration and Termination

Protocol

Article 1
Persons Covered

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

Article 1Persons Covered

Article 2Taxes Covered

Article 1
Persons Covered

Article 2
Taxes Covered