Beta Version

Website Last updated:

June 26, 2026

Facilitating economic relations, the UAE-Kyrgyz Republic DTAA provides for the avoidance of double taxation on income and prevents fiscal evasion. It covers taxes on profits and income (Article 2) and defines a permanent establishment (Article 5). The treaty specifies that dividends (Article 10) and interest (Article 11) paid by a resident of one state to a resident of the other shall be taxable only in the recipient's state. Royalties (Article 12), however, may be taxed in the source state, with the tax limited to 5% of the gross amount. Article 23 outlines the credit method for eliminating double taxation.

Agreement Between the Government of the UNITED ARAB EMIRATES and the Government of the KYRGYZ REPUBLIC for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income

[GTL Notes - See Protocol 2]

StatusIn Force

Signed on7 December 2014

Entered into force16 December 2015

Amended on-

Terminated on-

Preamble

The Government of the United Arab Emirates

and

The Government of the Kyrgyz Republic,

Desiring to promote their mutual economic and financial relations through the conclusion between them of an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, and to develop and strengthen economic, scientific, technical and cultural co-operation,

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 - International Traffic

Article 9 - Associated Enterprises

Article 10 - Dividends

Article 11 - Interest

Article 12 - Royalties

Article 13 - Capital Gains

Article 14 - Independent Personal Services

Article 15 - Dependent Personal Services

Article 16 - Director's Fees

Article 17 - Artists and Sport Persons

Article 18 - Pensions and Annuities

Article 19 - Government Service

Article 20 - Students

Article 21 - Income from Hydrocarbons

Article 22 - Other Income

Article 23 - Method for Elimination of Double Taxation

Article 24 - Non-Discrimination

Article 25 - Mutual Agreement Procedure

Article 26 - Exchange of Information

Article 27 - Miscellaneous Rules

Article 28 - Income of Government and Institutions

Article 29 - Diplomatic and Consular Officials

Article 30 - Entry Into Force

Article 31 - Termination

Protocol

Article 1
Persons Covered

This Agreement shall apply to persons who are residents of one or both of the Contracting States.

Article 1Persons Covered

Article 2Taxes Covered

Article 1
Persons Covered

Article 2
Taxes Covered