Article 1
Persons Covered
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 GEORGIA 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 and on Capital
[GTL Notes - See Protocol]
The Government of Georgia and the Government of the United Arab Emirates desiring to promote and strengthen the economic, cultural and scientific relations by concluding an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital,
Have agreed as follows:
Contents
Article 1 - Persons Covered
Article 2 - Taxes Covered
Article 3 - Income from Hydrocarbons
Article 4 - General Definitions
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 - Income from Employment
Article 17 - Directors' Fees
Article 18 - Artistes and Sportsmen
Article 19 - Pensions
Article 20 - Government Service
Article 21 - Students
Article 22 - Other Income
Article 23 - Income of Government & Institutions
Article 24 - Capital
Article 25 - Elimination of Double Taxation
Article 26 - Non-Discrimination
Article 27 - Miscellaneous Rules
Article 28 - Mutual Agreement Procedure
Article 29 - Exchange of Information
Article 30 - Members of Diplomatic Missions and Consular Posts
Article 31 - Amendments
Article 32 - Entry into Force
Article 33 - Termination
Protocol