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This agreement eliminates double taxation on income and capital. Covered taxes under Article 2 are, for the UAE: income tax and corporate tax; for Suriname: income tax, wage tax, dividend tax, and wealth tax. Domestic laws apply to hydrocarbon income (Article 3). It sets 5% maximum withholding rates for dividends (Article 11), interest (Article 12), royalties (Article 13), and management fees (Article 14). Profits of a permanent establishment may be subject to an additional tax not exceeding 5% (Article 8). The credit method is used for eliminating double taxation (Article 25).

Agreement Between the Government of the UNITED ARAB EMIRATES and the Government of the Republic of SURINAME for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital

StatusNot Yet In Force

Signed on4 November 2018

Entered into force-

Amended on-

Terminated on-

Preamble

The Government of the United Arab Emirates and the Government of the Republic of Suriname (hereinafter refer as the 'Contracting States') desiring to further develop their economic relationship and to enhance their co-operation in tax matters.

Intending to conclude an Agreement for the elimination of double taxation with respect to taxes on income and capital without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance including treaty shopping arrangements aimed at obtaining reliefs provided in this Convention for the indirect benefits of residents of third States.

Have agreed as follows:

Contents

Article 1 - Personal Scope

Article 2 - Taxes Covered

Article 3 - Income from Hydrocarbons and Other Mineral Resources

Article 4 - General Definition

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 - Management Fees

Article 15 - Capital Gains

Article 16 - Independent Personal Services

Article 17 - Dependent Personal Services

Article 18 - Directors' Fees

Article 19 - Artists and Sportsmen

Article 20 - Pensions and Annuities

Article 21 - Government Service

Article 22 - Teachers and Researchers

Article 23 - Students and Trainees

Article 24 - Other Income

Article 25 - Elimination of Double Taxation

Article 26 - Mutual Agreement Procedure

Article 27 - Exchange of Information

Article 28 - Non-Discrimination

Article 29 - Miscellaneous Rules

Article 30 - Income of Government and Institutions

Article 31 - Members of Diplomatic Missions and Consular Posts

Article 32 - Entry into Force

Article 33 - Duration and Termination

Protocol

Article 1
Personal Scope

This Agreement shall apply to persons who are residents of one or both of the Contracting States.

Article 1Personal Scope

Article 2Taxes Covered

Article 1
Personal Scope

Article 2
Taxes Covered