Article 1
Personal Scope
This Convention shall apply to individuals who and legal entities which are residents of one or both of the States.
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June 26, 2026
CONVENTION between the Government of the FRENCH REPUBLIC and the Government of the UNITED ARAB EMIRATES for the Avoidance of Double Taxation
Preamble
The Government of the French Republic and the Government of the United Arab Emirates, desiring to conclude a Convention for the avoidance of double taxation, have agreed as follows:
Contents
Article 1 - Personal Scope
Article 2 - Taxes Covered
Article 3 - General Definitions
Article 4 - Resident
Article 4A - Permanent Establishment
Article 5 - Income from Immovable Property
Article 6 - Business Profits
Article 7 - Shipping and Air Transport
Article 7A - Associated Enterprises
Article 8 - Dividends
Article 9 - Income from Debt-Claims
Article 10 - Royalties
Article 11 - Capital Gains
Article 12 - Independent Personal Services
Article 13 - Dependent Personal Services
Article 14 - Pensions
Article 15 - Government Service
Article 16 - Students
Article 16A - Capital
Article 17 - Inheritances
Article 18 - Special Provisions
Article 19 - Methods for Elimination of Double Taxation with Respect to France
Article 20 - Methods for Elimination of Double Taxation with Respect to the United Arab Emirates
Article 20A - Non-discrimination
Article 21 - Mutual Agreement Procedure
Article 21A - Exchange of Information
Article 22 - Diplomatic and Consular Officers
Article 23 - Scope of Territorial Application
Article 24 - Entry into Force and Termination