The Income Tax Agreement between the United Arab Emirates (UAE) and the United Kingdom (UK) has been come into force on 25th December 2016 for avoiding double taxation and it was signed on 12th April 2016. In accordance with article 26, the provisions of the agreement applies from 1st January 2017 regarding withholding tax rates and other taxes. In terms of individual tax, this takes effect in the UK from 6th April 2017. The UK ratified the treaty on 13th July 2016. Again, the UAE Supreme Council has issued the Federal Decree No. 243 on 25 December 2016 for ratifying the treaty for the UAE.
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