Irish Taxation Institute: Educating, Developing and Representing

Signature of Double Taxation convention between Ireland and the United Arab Emirates

02 July 2010

In Dubai on 1st July, Mr Ciarán Madden, Ambassador to the United Arab Emirates on behalf of the Government of Ireland and Mr. Younis Haji Al Khoori, Director General of the UAE Ministry of Finance., on behalf of the Government the United Arab Emirates signed a Double Taxation Convention between Ireland and the United Arab Emirates. Negotiations for a Convention with the United Arab Emirates took place in Dublin in June 2009.

The Convention is comprehensive in scope and generally follows the OECD Model Convention. It applies to taxes on income and gains imposed by both States.

If, as expected, the provisions for ratifying the Convention are completed by both countries in 2010 it will enter into effect from 2011.

The full text of the Convention is available by clicking here.