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Double tax treaty UAE - India

Double tax treaty UAE - India

Updated on Monday 10th April 2017

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The double tax treaty between UAE and India was signed in 1993. Thanks to an intensive economic trade of more than 20 billion dollars, the two countries have signed an arrangement based on the promotion of mutual economic relations. As a consequence of the tax convention, India and UAE have managed to avoid over taxation of their legal entities and to successfully prevent tax evasion. Our law firm in Dubai offers professional legal counseling, tax planning and other legal services for investors conducting businesses between India and UAE.

The main provisions of the double tax treaty between UAE and India 

Although the personal income tax in Dubai is zero, in other emirates there are some tax decrees referring to the taxation of revenues and the companies must as well contribute with a corporate tax. The double taxation treaty makes sure that the income tax, the wealth tax and the corporate tax are not imposed twice on the enterprises which have already been taxed in India. The same measure is respected as well in India for the income tax, surtax, wealth tax and other similar taxes. 
The beneficiaries of the treaty are residents of India or UAE who have a permanent establishment in one of the two states. 
According to the convention, each state has the duty to inform the other one on the important changes which might take place in their taxation system.
Our Dubai lawyers remains at your disposal with further information and legal advice regarding taxation in the UAE.

Categories of income which enter the provisions of the double tax treaty

The tax convention between UAE and India provides that the local profit as well as individual revenues, such as salaries, pensions and director’s fees, should be taxed in the country where the commercial activity was performed. 
Another category of profits is that obtained from shipping and air transport which enters as well the regulations of the tax convention. Interests, dividends and royalties follow as well the provisions of the double tax treaty UAE - India.
In order to determine the country of residence for a legal entity, the state takes into consideration whether the business has one of the following establishments on its territory:
  • a place of management;
  • a branch;
  • an office;
  • a mine;
  • a factory or workshop. 
Whether you have a business in the UAE you might consider employing professional legal advice from our attorneys in Dubai. Don’t hesitate to contact us for complete legal assistance and tax planning in the UAE.


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