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 ESTONIA and 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 1]
The Republic of Estonia and the United Arab Emirates,
Desiring to promote their mutual economic and financial relations through the conclusion of the 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 - 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 - Income from Employment
Article 15 - Directors' Fees
Article 16 - Artistes and Sportsmen
Article 17 - Pensions
Article 18 - Government Service
Article 19 - Teachers and Researches
Article 20 - Students and Apprentices
Article 21 - Other Income
Article 22 - Income from Hydrocarbons
Article 23 - Limitation of Benefits
Article 24 - Methods for Elimination of Double Taxation
Article 25 - Non-Discrimination
Article 26 - Mutual Agreement Procedure
Article 27 - Exchange of Information
Article 28 - Miscellaneous Rules
Article 29 - Income of the Contracting State
Article 30 - Members of Diplomatic Missions and Consular Posts
Article 31 - Entry into Force
Article 32 - Termination
Protocol