Double Taxation Agreement
A DTA is a bilateral treaty between countries allocating taxing rights and providing relief from double taxation on cross-border income including rental income and capital gains.
| DTA Provisions | Function |
| Allocation of taxing rights | Determines which country can tax income |
| Withholding tax rates | Reduces rates on dividends, interest, rents |
| Capital gains treatment | Specifies which country taxes sale profits |
| Relief methods | Exemption or foreign tax credit |
| Tie-breaker rules | Determines residence for dual residents |
| Non-discrimination | Equal treatment of foreign investors |
| UAE DTA Network | Key Treaties |
| Total DTAs | Over 130 countries covered |
| UK DTA | Property income taxed in UAE (nil), gains in residence |
| US DTA | Limited scope, no property provisions |
| EU countries | Comprehensive coverage with most |
| GCC countries | Favorable terms for regional investors |
| Benefit | Eliminates or reduces double taxation burden |
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