Article 1
Persons Covered
This Agreement shall apply to persons who are residents of one or both of the Contracting Parties.
Website Last updated:
June 26, 2026
Agreement between the Government of the HONG KONG SPECIAL ADMINISTRATIVE REGION of the 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 1]
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 - Students
Article 20 - Other Income
Article 21 - Methods for Elimination of Double Taxation
Article 22 - Non-Discrimination
Article 23 - Mutual Agreement Procedure
Article 24 - Exchange of Information
Article 25 - Members of Government Missions
Article 26 - Miscellaneous Rules
Article 27 - Entry into Force
Article 28 - Termination
Protocol