GTL Summary:

Article 66 establishes the legal hierarchy between domestic tax law and international treaties. This article states that if the provisions of an international agreement that is in force in the UAE are inconsistent with the provisions of the Corporate Tax Decree-Law, the terms of the international agreement shall prevail. This ensures that the UAE's obligations under Double Taxation Avoidance Agreements (DTAAs) and other international treaties are upheld, providing legal certainty for international businesses and investors by confirming that treaty benefits will be honoured even if they conflict with domestic legislation.