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June 26, 2026

This convention covers income taxes and includes provisions for hydrocarbon income. A permanent establishment is created by a construction project or furnishing of services lasting over six months. Withholding tax rates are set for dividends (5% for a company holding at least 3% of the shares, 10% otherwise), interest (10%), and royalties (10%). Profits from aircraft operations are taxable only in the state of effective management. Profits from shipping operations may be taxed in the source state, but that tax is reduced by 50%. The treaty employs the credit method to eliminate double taxation for residents of both states.

Convention between the Government of the UNITED ARAB EMIRATES and the Government of the People's REPUBLIC OF BANGLADESH for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income

StatusIn Force

Signed on17 January 2011

Entered into force13 June 2011

Amended on-

Terminated on-

The Government of the United Arab Emirates and the Government of the People's Republic of Bangladesh

Desiring to promote their mutual economic relations 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 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 - Artistes and Sportsmen

Article 19 - Pensions and Annuities

Article 20 - Government Service

Article 21 - Teachers and Researchers

Article 22 - Students and Trainees

Article 23 - Other Income

Article 24 - Income of Government & Institutions

Article 25 - Elimination of Double Taxation

Article 26 - Non-discrimination

Article 27 - Mutual Convention procedure

Article 28 - Exchange of Information

Article 29 - Miscellaneous Rules

Article 30 - Members of Diplomatic Missions and Consular Posts

Article 31 - Entry into Force

Article 32 - Duration and Termination

Article 1
Persons Covered

This Convention 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