• United Arab Emirates - Japan
    Tax Treaty Signed

    03-05-2013

    United Arab Emirates and Japan signed an Income Tax Treaty on 2 May 2013.

    The treaty will come into force after the two countries exchange ratification instruments. The provisions of the treaty will have effect from 1 January of the calendar year next following that in which the agreement enters into force.

    In accordance with the treaty, the following withholding taxes will apply:

    • Dividends:
      • 5% if the beneficial owner owns at least 10% of the voting shares of the dividend paying company for a period of at least 6 months.
      • 10% in all other cases.

    • Interest: 10%.

    • Royalties: 10%.
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