Russia ratifies UAE tax treaty to prevent double taxation and curb avoidance.
The Russian State Duma ratified the agreement with the UAE on the elimination of double taxation with respect to taxes on income and capital on 24 June 2025.
Signed in Abu Dhabi on 17 February 2025, the agreement aims to prevent double taxation while avoiding the risks of non-taxation or reduced taxation arising from tax avoidance or evasion.
The treaty defines the taxes covered, establishes payment procedures, limits access to treaty benefits, and outlines methods for eliminating double taxation. It also sets rules for processing resident applications and resolving disputes, and includes provisions to prevent tax discrimination.
Additionally, the agreement introduces mechanisms for information exchange between the competent authorities of both countries.
Earlier, Russia’s government approved a draft law to ratify a new income and capital tax treaty with the UAE on 29 May 2025.
