Double taxation occurs when the same taxpayer, on the same tax base, faces similar taxes in two different countries. This phenomenon adversely impacts the flow of goods, services, capital, and technology transfer, hindering cross-border trade.
Both public and private enterprises, investment firms, air transport companies, and other entities operating within the UAE, alongside its residents, find relief through the implementation of Double Taxation Agreements (DTA). In pursuit of its developmental objectives, the UAE has successfully established 137 DTAs with the majority of its trading partners, fostering a conducive environment for economic growth and international collaboration.
Download the List of Countries Having Double Taxation Agreements with the UAE.