Article 1
Personal Scope
This Agreement shall apply to persons who are residents of one or both of the Contracting States.
Website Last updated:
June 26, 2026
Agreement between the Government of PEOPLE'S REPUBLIC OF CHINA 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
[GTL Notes - See Protocol]
The Government of the People's Republic of China 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,
Have agreed as follows:
Contents
Article 1 - Personal Scope
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 Enterprise
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 Athletes
Article 18 - Pensions
Article 19 - Government Service
Article 20 - Teachers and Researchers
Article 21 - Students and Trainees
Article 22 - Other Income
Article 23 - Methods for the Elimination of Double Taxation
Article 24 - Non-Discrimination
Article 25 - Mutual Agreement Procedure
Article 26 - Exchange of Information
Article 27 - Diplomatic Agents and Consular Officers
Article 28 - Entry into Force
Article 29 - Termination
Protocol