Article 1
Personal Scope
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 REPUBLIC OF MALDIVES 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 Capital
[GTL Notes - See Protocol]
The Government of Republic of Maldives and The Government of the United Arab Emirates
Desiring to promote their mutual economic 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 capital
Have agreed as follows:
Contents
Article 1 - Personal Scope
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 - Income from Employment
Article 16 - Directors Fees
Article 17 - Artists 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 - Elimination of Double Taxation
Article 24 - Mutual Agreement Procedure
Article 25 - Exchange of Information
Article 26 - Non Discrimination
Article 27 - Miscellaneous Rules
Article 28 - Income of Government and their Financial Institutions
Article 29 - Members of Diplomatic Missions and Consular Posts
Article 30 - Entry Into Force
Article 31 - Termination
Protocol