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  • PERSONAL SCOPE
  • TAXES COVERED
  • GENERAL DEFINITIONS
  • RESIDENT
  • PERMANENT ESTABLISHMENT
  • INCOME FROM IMMOVABLE PROPERTY
  • BUSINESS PROFITS
  • SHIPPING AND AIR TRANSPORT
  • ASSOCIATED ENTERPRISES
  • DIVIDENDS
  • INTEREST
  • ROYALTIES
  • FEES FOR TECHNICAL SERVICES
  • CAPITAL GAINS
  • INDEPENDENT PERSONAL SERVICES
  • DEPENDENT PERSONAL SERVICES
  • TEACHERS AND RESEARCHERS
  • STUDENTS AND TRAINEES
  • ARTISTS AND ATHLETES
  • DIRECTORS' FEES
  • PENSIONS AND ANNUITIES
  • GOVERNMENT SERVICES
  • OTHER INCOME
  • ELIMINATION OF DOUBLE TAXATION
  • NON-DISCRIMINATION
  • MUTUAL AGREEMENT PROCEDURE
  • EXCHANGE OF INFORMATION
  • DIPLOMATIC AND CONSULAR OFFICIALS
  • INCOME FROM HYDROCARBONS
  • PRINCIPLE PURPOSE TEST
  • ENTRY INTO FORCE
  • TERMINATION
  • PROTOCOL
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P3B United Arab Emirates - Perpajakan DDTC