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This agreement eliminates double taxation and prevents tax avoidance. Covered taxes under Article 2 are, for the UAE: income tax and corporate tax; for Tanzania: the income tax under the Income Tax Act CAP 332. Article 2A allows domestic laws for taxing natural resources income. Withholding rates are 10% for dividends, interest, and royalties. Uniquely, it specifies rates for Fees for Technical Services at 10% (Article 12A) and Income from Automated Digital Services at 3% (Article 12B). Under Article 23, Tanzania applies the credit method and the UAE applies the exemption method to eliminate double taxation.

Agreement between the Government of the UNITED ARAB EMIRATES and the Government of the UNITED REPUBLIC OF TANZANIA for the Elimination of Double Taxation with Respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance

StatusNot Yet In Force

Signed on26 September 2022

Entered into force-

Amended on-

Terminated on-

Preamble

The Government of the United Arab Emirates and the Government of the United Republic of Tanzania

Desiring to further develop their economic relationship and to enhance their cooperation in tax matters,

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 - Personal Scope

Article 2 - Taxes Covered

Article 2A - Income from Natural Resources

Article 3 - General Definitions

Article 4 - Resident

Article 5 - Permanent Establishment

Article 6 - Income from Immovable Property

Article 7 - Business Profits

Article 8 - International Shipping and Air Transport

Article 9 - Associated Enterprises

Article 10 - Dividends

Article 11 - Interest

Article 12 - Royalties

Article 12A - Fees for Technical Services

Article 12B - Income from Automated Digital Services

Article 13 - Capital Gains

Article 14 - Independent Personal Services

Article 15 - Dependent Personal Services

Article 16 - Directors' Fees and Remuneration of Top-Level Managerial Officials

Article 17 - Entertainers and Sportspersons

Article 18 - Pensions and Social Security Payments

Article 19 - Government Service

Article 19A - Teachers and Researchers

Article 20 - Students

Article 21 - Other Income

Article 22 - Amendments

Article 23 - Methods of Elimination of Double Taxation

Article 24 - Non-Discrimination

Article 25 - Mutual Agreement Procedure

Article 26 - Exchange of Information

Article 27 - Income of Government

Article 28 - Members of Diplomatic Missions and Consular Posts

Article 29 - Entitlement to Benefits

Article 30 - Entry into Force

Article 31 - Termination

Article 1Personal Scope

Article 1
Personal Scope