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 UNITED MEXICAN STATES for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
[GTL Notes - See Protocol 1 & 2]
Preamble
The Government of the United Mexican States and the Government of the United Arab Emirates;
Desiring to promote their mutual economic relations through the conclusion of an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income;
Have agreed as follows:
Contents
CHAPTER I - SCOPE OF THE AGREEMENT
Article 1 - Persons Covered
Article 2 - Taxes Covered
CHAPTER II - DEFINITIONS
Article 3 - General Definitions
Article 4 - Resident
Article 5 - Permanent Establishment
CHAPTER III - TAXATION OF INCOME
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 Professional and Technical Services
Article 15 - Income From Employment
Article 16 - Directors' Fees
Article 17 - Artistes and Sportspersons
Article 18 - Pensions
Article 19 - Government Service
Article 20 - Students
Article 21 - Other Income
Article 22 - Limitation on Benefits
CHAPTER IV - METHODS FOR ELIMINATION OF DOUBLE TAXATION
Article 23 - Elimination of Double Taxation
CHAPTER V - SPECIAL PROVISIONS
Article 24 - Non Discrimination
Article 25 - Mutual Agreement Procedure
Article 26 - Exchange of Information
Article 27 - Members of Diplomatic Missions and Consular Posts
CHAPTER VI - FINAL PROVISIONS
Article 28 - Entry Into Force
Article 29 - Termination
Protocol