Article 1
Personal Scope
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 REPUBLIC OF UZBEKISTAN for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital
Preamble
The Government of the United Arab Emirates and the Government of the Republic of Uzbekistan desiring to promote and strengthen the economic relation by concluding an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital,
Have agreed as follows:
Contents
Article 1 - Personal Scope
Article 2 - Taxes Covered
Article 3 - General Definitions
Article 4 - Resident
Article 5 - Permanent Establishment
Article 6 - Income from Immovable Property
Article 7 - Business Profits
Article 8 - International Transport
Article 9 - Associated Enterprises
Article 10 - Dividends
Article 11 - Interest
Article 12 - Royalties
Article 13 - Capital Gains
Article 14 - Independent Personal Services
Article 15 - Dependent Personal Services
Article 16 - Teachers and Researchers
Article 17 - Students and Trainees
Article 18 - Directors' Fees
Article 19 - Pensions
Article 20 - Government Services
Article 21 - Artists and Sportsmen
Article 22 - Other Income
Article 23 - Capital
Article 24 - Methods of Elimination of Double Taxation
Article 25 - Non-Discrimination
Article 26 - Mutual Agreement Procedure
Article 27 - Exchange of Information
Article 28 - Members of Diplomatic Missions and Consular Posts
Article 29 - Entry into Force
Article 30 - Termination
Protocol
Article 1
Article 2
Taxes Covered
This Agreement shall apply to taxes on income and on capital imposed on behalf of a Contracting State or its territorial-administrative subdivisions.