Article 1
Persons Covered
This Agreement applies to persons who are residents of one or both of the Contracting States.
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June 26, 2026
Agreement on the Prevention of Double Taxation and Fiscal Evasion with Respect to Income Taxes Between the Government of the UNITED ARAB EMIRATES and the Government of the Republic of NIGER
Preamble
The Government of the United Arab Emirates and the Government of the Republic of Niger,
Intending to conclude an Agreement for the elimination of double taxation with respect to taxes on income without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance (including through treaty-shopping arrangements aimed at obtaining reliefs provided in this Agreement for the indirect benefit of residents of third States),
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 Profit
Article 8 - Air and Shipping Transport
Article 9 - Associated Enterprises
Article 10 - Dividends
Article 11 - Interest
Article 12 - Royalty Fee
Article 13 - Capital Gains
Article 14 - Independent Personal Services
Article 15 - Dependent Personal Services
Article 16 - Tantimes, Remuneration of High-Level Management Staff
Article 17 - Artists and Sports
Article 18 - Pensions and Life Annuity
Article 19 - Civil Service
Article 20 - Teachers and Researchers
Article 21 - Students, Private Apprentices and Interns
Article 22 - Other Income
Article 23 - Methods for Eliminating Double Impositions
Article 24 - Non-Discrimination
Article 25 - Dispute Settlement
Article 26 - Exchange of Information
Article 27 - Members of Diplomatic Missions and Consular Posts
Article 28 - Income From Hydrocarbons
Article 29 - Income of Government and Institutions
Article 30 - Entering Into Force
Article 31 - Termination
Protocol