Federal Decree No. 53/2013 On the Ratification of the Convention Between the UAE Government and the Government of the Republic of Panama for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and the Protocol Annexed Thereto

Copyright © 2025 LexisNexis. All rights reserved.

We, Khalifa Bin Zayed Al Nahyan, President of the United Arab Emirates,

After perusal of the Constitution;

Federal Law No. 1/1972 on the competencies of the Ministries and the Powers of Ministers and its amending laws;

Based on the suggestion of the Minister of Economy, the approval of the Cabinet and the Federal National Council and the ratification of the Federal Supreme Council;

Issued the following:

Article 1

The Convention between the UAE Government and the Government of the Republic of Panama, signed in Tokyo City on 13 October 2012 AD, for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income along with the Protocol annexed thereto and the texts attached thereto, is hereby ratified.

Article 2

The Minister of Finance shall implement this Decree that shall be published in the Official Gazette.