Article 1
Personal Scope
This Convention shall apply to persons who are residents of one or both of the Contracting States
Website Last updated:
June 26, 2026
Convention between the REPUBLIC OF KOREA and 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, 2 & 5]
The Republic of Korea and the United Arab Emirates, Desiring to promote their mutual economic relations through the conclusion between them of a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, Have agreed as follows:
Contents
Article 1 - Personal Scope
Article 2 - Taxes Covered
Article 3 - General Definition
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 - Independent Personal Services
Article 15 - Dependent Personal Services
Article 16 - Directors' Fees
Article 17 - Artistes and Sportsmen
Article 18 - Pensions and Annuities
Article 19 - Government Service
Article 20 - Teachers and Researchers
Article 21 - Students and Trainees
Article 22 - Other Income
Article 23 - Limitation on benefits
Article 24 - Elimination of Double Taxation
Article 25 - Non-Discrimination
Article 26 - Mutual Agreement Procedure
Article 27 - Exchange of Information
Article 28 - Miscellaneous Rules
Article 29 - Members of Diplomatic Missions and Consular Posts
Article 30 - Entry into Force
Article 31 - Duration and Termination
Protocol