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July 11, 2026

<h3>Tax Rates</h3><table><tr><th>Item</th><th>Article reference</th><th>Applicable Rates</th><th>Comments</th></tr><tr><td>Dividends</td><td>Article 10</td><td>5% / 10% / 0% (residence state only)</td><td>5% if the beneficial owner is a company (other than a partnership) which holds directly at least 10% of the capital of the company paying the dividends. 10% in all other cases. 0% (residence state only) for dividends paid to a Contracting State, local governments, their financial institutions, or local authorities.</td></tr><tr><td>Interest</td><td>Article 11</td><td>0% (residence state only)</td><td>Taxable only in the residence state. Includes loans guaranteed by the government of the other Contracting State or any governmental institution or other entity thereof.</td></tr></table>

Agreement between UNITED ARAB EMIRATES and BOSNIA AND HERZEGOVINA for the Avoidance of Double Taxation with respect to Taxes on Income and on Capital

StatusIn Force

Signed on18 September 2006

Entered into force30 April 2007

Amended on-

Terminated on-

The United Arab Emirates and Bosnia and Herzegovina desiring to conclude an Agreement for avoidance of double taxation with respect to taxes on income and capital, have agreed as follows:

Contents

Article 1 - Personal Scope

Article 2 - Taxes Covered

Article 3 - General Definitions

Notwithstanding the provisions of Article 7 of this Agreement:

Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors of a company which is resident of other Contracting State maybe taxed in that other State.

Subject to the provisions of paragraph 2 of Article 19 of this Agreement, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State.

Nothing in this Agreement shall affect the fiscal privileges of members of diplomatic missions or consular posts under the general rules of international law or under the provisions of special agreements.