It should be noted that the double taxation convention between the United Arab Emirates and the United Kingdom contains, as with most double taxation conventions, provisions to prevent tax evasion. Persons residing in the United Arab Emirates are considered for the purposes of the agreement, i.e.: Right to contractual benefits: • persons residing, ordinarily resident or having a centre of vital interest in the United Arab Emirates (in accordance with the legislation of the United Arab Emirates); • legal persons registered or “otherwise recognized” under the laws of the United Arab Emirates, including local authorities and local governments; • state and political subdivisions; • pension schemes in the United Arab Emirates; • Some recognized non-profit organizations.| The Double Taxation Convention between the United Arab Emirates and the United Kingdom provides for the prevention of double taxation of the income of companies or individuals of the United Arab Emirates who carry on business activities in the United Kingdom or vice versa. It therefore simply ensures that individuals, both in the UAE and the UK, do not pay taxes for the same income or for the investments they make. As with other UAE double taxation treaties, the UAE-UK tax treaty contains a provision to reduce or eliminate taxes on interest and dividends. In addition, the tax agreement between the United Arab Emirates and the United Kingdom regulates the way in which capital gains are taxed. This agreement will have a significant impact on the taxation of workers who change jobs between the UK and the UAE, and employers and their workers should take active steps to prepare for the entry into force of this measure from 6 April 2017. The main areas of action are: the UAE-UK Tax Treaty will regulate the prevention of double taxation with respect to the income of UAE individuals and businesses doing business in the UK and vice versa. The double taxation treaty between the UAE and the UK will ensure that individuals will not be taxed for the same income in both countries and on investments they make by both governments. The signing of a double taxation treaty between the UK and the UAE in April 2016 was undoubtedly eagerly awaited and marks another step in the successful development of the UAE`s international tax treaty network. . .

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