Federal Decree No. 243/2016 On the Ratification of the Convention Between the Government of the State and the Government of the United Kingdom of Great Britain and Northern Ireland for the Avoidance of Double Taxation and the Prevention of Tax Evasion with Respect to Taxes on Income and on Capital Gains
Type
Law
Issued on
25 Dec 2016 (corresponding to 26 Rabi Al-Awwal 1438 H)
Nature
Decree
Jurisdiction
United Arab Emirates, United Kingdom of Great Britain, Northern Ireland
Taxonomy
Treaties & International Agreements, Regulation & Offences, Income Tax, Anti-Avoidance, Capital Gains Tax
Copyright
LexisNexis
We, Khalifa Bin Zayed Al Nahyan, President of the United Arab Emirates,
After perusal of the Constitution;
Federal Law No. 1/1972 on Competencies of the Ministries and Powers of the Ministers and its amendments,
Based on the proposal of the Minister of Finance, the Cabinet approval and the ratification of the Federal Supreme Council,
Have decreed the Following:
Article 1
The Convention between the Government of the State and the Government of the United Kingdom of Great Britain and Northern Ireland for the Avoidance of Double Taxation and the prevention of Tax Evasion with Respect to Taxes on Income and on Capital Gains, along with the Annexes thereof, signed in Dubai on 12 April 2016, the provisions of which are herewith attached, has been ratified.