Is there a tax treaty between the UAE and my country?

6. Tax residency under Double Taxation Agreements Each DTA has its own rules and criteria for determining when juridical and natural persons are considered to be tax resident in the countries which are party to the DTA. This may differ from the criteria for determining who is a UAE Tax Resident under domestic law, or a Resident Person under the Corporate Tax Law. Therefore, each scenario should be considered on a case-by-case basis and in light of the wording of the specific DTA. A DTA that is in force in the UAE, takes precedence over the provisions of any domestic law, including the Corporate Tax Law 82 and Cabinet Decision No. 85 of 2022.83 Therefore, meeting the definition of a Resident Person under the Corporate Tax Law does not automatically mean that a Resident Person will be considered a tax resident in the UAE for the purposes of a DTA. A key feature of DTAs are the rules that determine in which country the juridical person is tax resident. Under an applicable DTA, tax residence may be assigned to the UAE or to another jurisdiction depending on the facts and circumstances and the residence criteria of the relevant agreement (“treaty resident”). The list of countries with which the UAE has signed a DTA can be found on the Ministry of Finance website. 6.1. Juridical persons that are tax resident under Double Taxation Agreements Residency is defined in each DTA in a specific manner. In general, the tax residency test in a DTA typically requires a juridical person seeking to apply the DTA to either be liable to tax, have a legal connection (for example, incorporation), or economic connection (for example, effective management or substantial presence), or a combination thereof, in the relevant country. If a juridical person is considered to be a tax resident in the UAE under the applicable DTA, it is eligible to apply for a Tax Residency Certificate in the UAE in order to obtain the benefits of the applicable DTA, if required. 6.1.1. Tax residence of Government Entities under Double Taxation Agreements Government Entities are automatically considered Exempt Persons for Corporate Tax purposes. Additionally, Government Controlled Entities are Exempt Persons in relation to income from their Mandated Activities. 82 Article 66 of the Corporate Tax Law. 83 Article 6 of Cabinet Decision No. 85 of 2022. Tax Procedures Guide | Tax Resident and Tax Residency Certificate | TPGTR1 46