Article 1
Persons Covered
This Convention shall apply to persons who are residents of one or both of the Contracting States.
Website Last updated:
June 26, 2026
Convention between THE REPUBLIC OF AUSTRIA and THE UNITED ARAB EMIRATES for the Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance [1]
[GTL Notes - See Protocol]
The Republic of Austria and the United Arab Emirates,
Desiring to further develop their economic relationship and to enhance their cooperation in tax matters,
Intending to eliminate 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 Convention for the indirect benefit of residents of third States),
Have agreed as follows:[2]
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 - 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 - Teachers and Researchers
Article 17 - Students
Article 18 - Directors' Fees
Article 19 - Pensions
Article 20 - Government Service
Article 21 - Artistes and Sportsmen
Article 22 - Other Income
Article 23 - Refunds
Article 24 - Methods of 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 28A - Entitlement to Benefits
Article 29 - Entry into Force
Article 30 - Termination
Protocol