Article 1
Persons Covered
This Agreement shall apply to persons who are residents of one or both of the Contracting States.
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June 26, 2026
Agreement between the Government of the UNITED ARAB EMIRATES and the Government of the Republic of CROATIA for the avoidance of double taxation with respect to taxes on income
The Government of the United Arab Emirates and the Government of the Republic of Croatia,
Desiring to promote their mutual economic relations through the conclusion between them of an Agreement for the avoidance of double taxation with respect to taxes on income,
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, Road 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 - Dependent Personal Services
Article 17 - Directors' Fees
Article 18 - Artistes and Sportsmen
Article 19 - Pensions
Article 20 - Government Service
Article 21 - Teachers and Researches
Article 22 - Students and Trainees
Article 23 - Other Income
Article 24 - Avoidance of Double Taxation
Article 25 - Non-Discrimination
Article 26 - Mutual Agreement Procedure
Article 27 - Exchange of Information
Article 28 - Members of Diplomatic Missions and Consular Posts
Article 29 - Entry into Force
Article 30 - Termination
Protocol