The Double Taxation Avoidance Agreement (DTAA) between India and the United Arab Emirates (UAE) was signed on April 29, 1992. This pivotal treaty aims to eliminate the incidence of double taxation on residents and businesses of both nations, thereby encouraging cross-border trade and investment. By providing a framework for taxing income, the DTAA fosters economic cooperation and enhances bilateral relations between India and the UAE. It establishes criteria for determining tax residency and outlines the rights of each country to tax various types of income, such as dividends, interest, and royalties. This agreement not only offers tax relief but also promotes transparency, making both countries more attractive for investors. Furthermore, it plays a crucial role in preventing tax evasion, ensuring that taxpayers comply with their obligations while benefiting from the provisions of the treaty. Overall, the DTAA serves as a cornerstone for fostering economic ties between India and the UAE.

Signed on Wednesday, 29th Day of April, 1992

DTAA India: UAE Double Taxation Avoidance Agreement

Contents of the The Double Taxation Avoidance Agreement (DTAA) between India and the United Arab Emirates (UAE) cover the following matters in details; 

  • Article 01  Personal Scope 

  • Article 02  Taxes Covered

  • Article 03  General Definitions

  • Article 04  Resident 

  • Article 05  Permanent Establishment 

  • Article 06  Income from Immovable Property 

  • Article 07  Business Profits

  • Article 08  Shipping

  • Article 09  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  Directors' Fees 

  • Article 17  Income earned by entertainers and athletes

  • Article 18  Remuneration and pensions in respect of Government service

  • Article 19  Non-Government pensions and annuities

  • Article 20  Students, trainees and apprentices

  • Article 21  Professors, teachers and researchers

  • Article 22  Other Income 

  • Article 23  Capital

  • Article 24  Income of Government and institutions

  • Article 25  Elimination of Double Taxation 

  • Article 26  Non-Discrimination

  • Article 27  Mutual Agreement Procedure 

  • Article 28  Exchange of Information 

  • Article 29  Limitation of benefits

  • Article 30  Diplomatic and consular activities

  • Article 31  Entry into Force

  • Article 33  Termination 

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