New Japan-United Arab Emirates Tax Treaty

On May 2, 2013, Japan and the United Arab Emirates (UAE) signed an income tax treaty, the first between them, after a long negotiation process initiated in November 2006. The treaty is expected to stimulate the economic activities between the nations by bringing more clarity to how the activities ar...

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Bibliographic Details
Published in:Journal of International Taxation 2013-08, Vol.24 (8), p.21
Main Authors: Oka, Kojiro, Finnerty, Chris, Hongo, Jeff, Parsch, Kazuyo, Yap, Bee Khun, Kono, Emi, Ebihara, Hideyuki
Format: Article
Language:English
Subjects:
Capital gains
Income taxes
International taxation
Permanent establishment
Tax rates
Tax services
Tax treaties
Withholding taxes
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Summary:On May 2, 2013, Japan and the United Arab Emirates (UAE) signed an income tax treaty, the first between them, after a long negotiation process initiated in November 2006. The treaty is expected to stimulate the economic activities between the nations by bringing more clarity to how the activities are taxed in each country. Following are the key points of the treaty: 1. dividends, 2. interest, 3. royalties, 4. capital gains, 5. LOB, 6. silent partnerships, and 7. entry into force.
ISSN:1049-6378