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Jersey publishes text of new tax treaty with UAE

23 May 2016

Jersey publishes text of new tax treaty with UAE

The government of Jersey has posted on its website the text of its new tax treaty and protocol with the United Arab Emirates.

The treaty, signed April 20, clarifies that there will be no source country withholding on dividends, interest, or royalties.

It also provides rules for location of taxation of capital gains and services, includes provisions on exchange of information between tax authorities, and provides for a mutual agreement procedure.

The treaty will enter into force after the countries have notified each other that the necessary domestic procedures to bring the agreement into force been completed.

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