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Double Tax Agreement

Double Tax Agreement Generator for United Arab Emirates

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Key Requirements PROMPT example:

Double Tax Agreement

"I need a Double Tax Agreement between the UAE and Singapore, with particular focus on technology sector income and digital services, to be implemented by March 2025. The agreement should include specific provisions for software licensing and cloud services revenue."

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Document background
Double Tax Agreements (DTAs) are essential international treaties that form the backbone of cross-border business and investment activities involving the UAE. These agreements are particularly relevant in the context of the UAE's growing role as a global business hub and the implementation of its corporate tax regime under Federal Decree-Law No. 47 of 2022. A DTA provides certainty to businesses and individuals operating between the UAE and the partner country by clearly defining taxing rights, preventing double taxation, and establishing mechanisms for tax authority cooperation. The agreement typically addresses various forms of income including business profits, dividends, interest, and royalties, while incorporating specific provisions that reflect the UAE's tax system and economic priorities. It serves as a crucial tool for promoting international trade and investment while preventing tax evasion and avoidance.
Suggested Sections

1. Parties: Identification of the contracting states entering into the agreement

2. Background: Context and purpose of the agreement, including the desire to promote economic cooperation and prevent double taxation

3. Definitions: Key terms used throughout the agreement, including 'resident', 'permanent establishment', 'dividends', etc.

4. Scope of Agreement: Types of taxes and persons covered by the agreement

5. Residence: Rules for determining tax residence status and handling dual residence

6. Permanent Establishment: Definition and conditions for constituting a permanent establishment

7. Income from Immovable Property: Treatment of income derived from real estate and natural resources

8. Business Profits: Rules for taxation of business income and profit attribution

9. Associated Enterprises: Transfer pricing and related party transaction provisions

10. Dividends: Taxation rules for dividend payments between the contracting states

11. Interest: Treatment of interest payments between the contracting states

12. Royalties: Rules governing taxation of royalty payments

13. Capital Gains: Treatment of gains from alienation of property

14. Methods for Elimination of Double Taxation: Specific mechanisms to prevent double taxation

15. Non-discrimination: Provisions ensuring fair treatment of residents of both states

16. Mutual Agreement Procedure: Process for resolving disputes between tax authorities

17. Exchange of Information: Framework for information sharing between tax authorities

18. Entry into Force: Effective date and implementation provisions

19. Termination: Conditions and procedures for terminating the agreement

Optional Sections

1. Government Service: Special provisions for government employees and public bodies, included when significant government service arrangements exist between states

2. Offshore Activities: Special provisions for offshore activities, included when one or both states have significant offshore operations

3. Teachers and Researchers: Special provisions for academic staff, included when significant educational exchange exists

4. Students: Special treatment for students and trainees, included when significant educational exchange exists

5. Investment Funds: Special provisions for investment vehicles, included when significant cross-border investment activity exists

6. Limitation of Benefits: Anti-abuse provisions, included when treaty shopping is a concern

7. Alternative Dispute Resolution: Additional dispute resolution mechanisms like arbitration, included when both states agree to such procedures

Suggested Schedules

1. Schedule A - Covered Taxes: Detailed list of specific taxes in each contracting state covered by the agreement

2. Schedule B - Competent Authorities: Designation of competent authorities in each state responsible for implementing the agreement

3. Schedule C - Information Exchange Procedures: Detailed procedures and formats for exchanging tax information

4. Schedule D - Mutual Agreement Procedures: Detailed steps and timelines for dispute resolution

5. Appendix 1 - Forms and Certificates: Standard forms for tax residency certificates and other required documentation

6. Appendix 2 - Rate Tables: Detailed tables of applicable tax rates for different types of income

7. Appendix 3 - Special Economic Zones: List of designated special economic zones and applicable provisions

Authors

Alex Denne

Head of Growth (Open Source Law) @ Genie AI | 3 x UCL-Certified in Contract Law & Drafting | 4+ Years Managing 1M+ Legal Documents | Serial Founder & Legal AI Author

Linkedin in social icon imageX social icon image
alex.den.21@genieai.co
Relevant legal definitions
Contracting State
UAE
Person
Company
Enterprise
Enterprise of a Contracting State
International Traffic
Competent Authority
National
Resident
Permanent Establishment
Fixed Base
Business
Business Profits
Dividends
Interest
Royalties
Capital Gains
Immovable Property
Professional Services
Tax
Tax Year
Fiscal Year
Calendar Year
Government Authority
Associated Enterprises
Beneficial Owner
Transfer Pricing
Connected Person
Territory
Political Subdivision
Local Authority
Taxation Authority
Income
Capital
Property
Technical Services
Management Services
Substantial Interest
Financial Institution
Pension Fund
Investment Fund
Stock Exchange
Free Zone
Special Economic Zone
Head Office
Branch
Agency
Headquarters
Protocol
Tax Treaty
Mutual Agreement Procedure
Exchange of Information
Clauses
Scope of Agreement
Tax Residence
Permanent Establishment
Business Profits
Income from Immovable Property
Shipping and Air Transport
Associated Enterprises
Dividend Taxation
Interest Taxation
Royalty Taxation
Capital Gains
Independent Personal Services
Dependent Personal Services
Directors' Fees
Entertainers and Athletes
Pensions and Annuities
Government Service
Students and Trainees
Other Income
Capital Taxation
Elimination of Double Taxation
Non-discrimination
Mutual Agreement Procedure
Exchange of Information
Assistance in Collection
Limitation of Benefits
Diplomatic and Consular Privileges
Anti-abuse Provisions
Force Majeure
Amendments
Duration
Termination
Confidentiality
Severability
Governing Law
Dispute Resolution
Entry into Force
Implementation
Notification Requirements
Compliance with Local Laws
Language and Interpretation
Relevant Industries

Banking & Financial Services

International Trade

Manufacturing

Professional Services

Real Estate & Construction

Oil & Gas

Technology

Telecommunications

Healthcare

Education

Hospitality & Tourism

Retail

Transportation & Logistics

Investment Management

Insurance

Relevant Teams

Legal

Finance

Tax

Treasury

Compliance

International Business Development

Corporate Affairs

Strategy

Risk Management

Government Relations

Regulatory Affairs

Relevant Roles

Tax Director

International Tax Manager

Chief Financial Officer

Finance Director

Tax Compliance Manager

Corporate Counsel

Legal Director

International Business Development Manager

Treasury Manager

Financial Controller

Tax Partner

Managing Partner

Head of Finance

Global Mobility Manager

Transfer Pricing Specialist

Tax Policy Advisor

International Investment Manager

Industries
Federal Decree-Law No. 47 of 2022: The UAE Corporate Tax Law, which establishes the foundation for corporate taxation in the UAE and provides the basic framework for avoiding double taxation
Federal Decree-Law No. 7 of 2017: The UAE Tax Procedures Law, which sets out the fundamental rules and procedures for tax administration and compliance in the UAE
OECD Model Tax Convention: The international standard template for bilateral tax treaties, providing structure and definitions for double tax agreements
Vienna Convention on the Law of Treaties 1969: International treaty governing the interpretation and implementation of international agreements, including tax treaties
Federal Decree-Law No. 8 of 2017: The UAE VAT Law, which needs to be considered for its interaction with international double taxation matters
Cabinet Resolution No. 52 of 2017: Implementing regulations for Tax Procedures Law, detailing specific procedures relevant to international tax agreements
UAE Ministry of Finance Guidelines on International Tax Treaties: Administrative guidelines and interpretations for implementing international tax agreements in the UAE
Federal Law No. 7 of 2023: Regulations concerning international agreements and treaties, including procedures for ratification and implementation of tax treaties
Teams

Employer, Employee, Start Date, Job Title, Department, Location, Probationary Period, Notice Period, Salary, Overtime, Vacation Pay, Statutory Holidays, Benefits, Bonus, Expenses, Working Hours, Rest Breaks,  Leaves of Absence, Confidentiality, Intellectual Property, Non-Solicitation, Non-Competition, Code of Conduct, Termination,  Severance Pay, Governing Law, Entire Agreemen

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