Tax · Treaty
DTAA — Double Taxation Avoidance Agreement
A bilateral treaty between two countries to prevent the same income being taxed twice. The UAE has signed over 140 DTAAs.
In practice
DTAA benefits typically include: reduced withholding tax rates on dividends, interest and royalties; tie-breaker rules for tax residency; exchange of information protocols. Accessing DTAA benefits usually requires a UAE Tax Residency Certificate (TRC) from the FTA.