Article 1
Persons Covered
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 KINGDOM OF THE NETHERLANDS 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 I]
The Government of the Kingdom of the Netherlands,and the Government of the United Arab Emirates,
Desiring that a convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income be concluded by both States,
Have agreed as follows:
Contents
CHAPTER I - SCOPE OF THE CONVENTION
Article 1 - Persons Covered
Article 2 - Taxes Covered
Article 3 - General Definitions
CHAPTER II - DEFINITIONS
Article 4 - Resident
Article 5 - Permanent Establishment
Article 6 - Income from Immovable Property
CHAPTER III - TAXATION OF INCOME
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 - Income from Employment
Article 15 - Directors' Fees
Article 16 - Entertainers and Sportspersons
Article 17 - Pensions, Annuities and Social Security Payments
Article 18 - Government Service
Article 19 - Professors and Teachers
Article 20 - Students
Article 21 - Other Income
CHAPTER IV - ELIMINATION OF DOUBLE TAXATION
Article 22 - Elimination of Double Taxation
CHAPTER V - SPECIAL PROVISIONS
Article 23 - Non-Discrimination
Article 24 - Mutual Agreement Procedure
Article 25 - Exchange of Information
Article 26 - Members of Diplomatic Missions and Consular Posts
Article 27 - Territorial Extension
Article 28 - Entry into Force
CHAPTER VI - FINAL PROVISIONS
Article 29 - Termination
Protocol