Article 1
Persons Covered
This Agreement shall apply to persons who are residents of one or both of the Contracting States.
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June 27, 2026
Agreement between the Government of the UNITED ARAB EMIRATES and the Government of the ISLAMIC FEDERAL REPUBLIC OF THE COMOROS for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital Gains
The Government of the United Arab Emirates and the Government of the Islamic Federal Republic of the Comoros, desiring to promote their economic, cultural, and scientific relations by concluding an Agreement for the avoidance of double taxation with respect to taxes on income and capital gains, have agreed as follows:
Contents
Article 1 - Persons Covered
Article 2 - Taxes Covered
Article 3 - Income from Hydrocarbons
Article 4 - General Definitions
Article 5 - Resident
Article 6 - Permanent Establishment
Article 7 - Income from Immovable Property
Article 8 - Business Profits
Article 9 - Shipping and Air Transport
Article 10 - Associated Enterprises
Article 11 - Dividends
Article 12 - Interest
Article 13 - Royalties
Article 14 - Capital Gains
Article 15 - Independent Personal Services
Article 16 - Income from Employment
Article 17 - Directors' Fees
Article 18 - Artistes and Sportspersons
Article 19 - Pensions and Annuities
Article 20 - Government Service
Article 21 - Students
Article 22 - Other Income
Article 23 - Government Income and Institutions
Article 24 - Capital
Article 25 - Methods for Elimination of Double Taxation
Article 26 - Non-Discrimination
Article 27 - Miscellaneous Provisions
Article 28 - Mutual Agreement Procedure
Article 29 - Exchange of Information
Article 30 - Diplomatic and Consular Privileges
Article 31 - Amendments
Article 32 - Entry into Force
Article 33 - Termination
Protocol
Article 1
Article 2
Taxes Covered
This is an unofficial / best effort translation