Cyprus – UAE Double Tax Treaty enters into force

29/04/2014
Cyprus expands its Treaty network with the UAE and reaffirms its position as the bridge that connects Europe with the Middle East
The double tax treaty between Cyprus and the United Arab Emirates has entered into force on 2 April 2013 and became effective as of 1 January 2014.
Below is a summary of the main provisions of the Treaty:
• Dividend, interest and royalty payments are subject to zero withholding tax.
• Capital gains from the sale of shares including shares in “property rich” companies will be taxed in the country in which the alienator is resident.
• The Treaty contains no “Limitation of Benefits” clause.

 


 

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