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June 26, 2026

This DTAA between the UAE and Benin covers taxes on income. It stipulates that dividends, interest, and royalties arising in one state and paid to a resident of the other are taxable only in the recipient's state. Article 3 preserves the right of each country to apply its domestic laws to tax income from hydrocarbons. A permanent establishment is created by a construction project or furnishing of services lasting more than six months. To eliminate double taxation, both states apply the credit method, granting a credit for taxes paid overseas.

Agreement between the Government of THE UNITED ARAB EMIRATES and the Government of THE REPUBLIC OF BENIN for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income

StatusIn Force

Signed on4 March 2013

Entered into forceVerified data not available

Amended on-

Terminated on-

Preamble

The Government of the United Arab Emirates and The Government of the Republic of Benin

Recognizing the friendly cooperation and ties between the two countries and desiring to promote their mutual economic relations through the conclusion between them of an agreement 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 - Personal Scope

Article 2 - Taxes Covered

Article 3 - Income from Hydrocarbons

Article 4 - General Definition

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 - Independent Personal Services

Article 16 - Dependent Personal Services

Article 17 - Directors' Fees

Article 18 - Artists and Sportsmen

Article 19 - Pensions and Annuities

Article 20 - Government Services

Article 21 - Teachers and Researchers

Article 22 - Students and Trainees

Article 23 - Other Income

Article 24 - Methods for Elimination of Double Taxation

Article 25 - Mutual Agreement Procedures

Article 26 - Exchange of Information

Article 27 - Non-Discrimination

Article 28 - Miscellaneous Rules

Article 29 - Income of Government and Institutions

Article 30 - Members of Diplomatic Missions and Consular Posts

Article 31 - Entry into Force

Article 32 - Duration and Termination

Protocol

Article 1
Personal Scope

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

Article 2
Taxes Covered

At the time of signing Agreement between the Republic of Benin and the United Arab Emirates for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, the undersigned have agreed that the following shall form an integral part of the Agreement:

Article 1Personal Scope

Article 2Taxes Covered

Article 1
Personal Scope

Article 2
Taxes Covered