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 Government of the UNITED ARAB EMIRATES and the Government of the REPUBLIC OF BURUNDI for the Avoidance of Double Taxation and The Prevention of Fiscal Evasion with Respect to Taxes on Income
Preamble
The Government of the Republic of Burundi and the Government of the United Arab Emirates hereinafter referred to as "Contracting States",
Desiring to promote their mutual economic relations and to enhance their cooperation in tax matters through the conclusion between them of a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, have agreed as follows:
Contents
Article 1 - Persons Covered
Article 2 - Taxes Covered
Article 3 - Income From Hydrocarbons
Article 4 - General Definitions
Article 5 - Resident
Article 6 - Permanent Establishment
Article 7 - Income From Immovable Property
Article 8 - Business Profits
Article 9 - Shipping and Air Transport
Article 10 - Associated Enterprises
Article 11 - Dividends
Article 12 - Interest
Article 13 - Royalties
Article 14 - Capital Gains
Article 15 - Income From Employment
Article 16 - Directors' Fees
Article 17 - Entertainers and Sportspersons
Article 18 - Pensions
Article 19 - Government Service
Article 20 - Teachers and Researchers
Article 21 - Students
Article 22 - Other Income
Article 23 - Elimination of Double Taxation
Article 24 - Non-Discrimination
Article 25 - Mutual Agreement Procedure
Article 26 - Exchange of Information
Article 27 - Income of Government and Institutions
Article 28 - Members of Diplomatic Missions and Consular Posts
Article 29 - Entry Into Force
Article 30 - Termination
Protocol