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Double Tax Agreements

The Role of Double Tax Agreements

United Arab Emirates

Agreement

Text: PDF (148KB)
Word (163KB)
Status: In force
Signed: 22 September 2003
In force: 29 July 2004
Effective: In New Zealand: For withholding taxes from 1 September 2004. The Article dealing with income from employment takes effect retrospectively from 27 October 2002. For all other taxes the income years beginning 1 April 2005.
In the United Arab Emirates: For withholding taxes from 1 September 2004. The Article dealing with income from employment takes effect retrospectively from 27 October 2002. For all other taxes 1 January 2005.
Legislation: Double Tax Relief (United Arab Emirates) Order 2004

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