UAE: DTA With Lichtenstein And TIEA With Norway Enter Into Force

The Agreement between the United Arab Emirates (UAE) and Liechtenstein for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital enters into force on February 24, 2017. The agreement between the UAE and Norway for the exchange of information relating to tax matters (TIEA) entered into force on February 15, 2017.

DTA between UAE and Lichtenstein

On 2 October 2015, Liechtenstein and the United Arab Emirates signed an Income Tax Treaty. The existing taxes to which this Agreement shall apply are in particular:

  • in the case of the Principality of Liechtenstein:
    • the personal income tax (Erwerbssteuer);
    • the corporate income tax (Ertragssteuer);
    • the real estate capital gains tax (Grundstücksgewinnsteuer);
    • the wealth tax (Vermögenssteuer); and
    • the coupon tax (Couponsteuer);
  • in case of the United Arab Emirates:
    • the income tax;
    • the corporate tax.

TIEA between UAE and Norway

The Agreement between the Kingdom of Norway and the United Arab Emirates for the exchange of information relating to tax matters was signed on November 3, 2015. The entry into force conditions are as follows:

  • for criminal tax matters from the date of entry into force;
  • for all other matters covered in Article 1, for taxable periods beginning on or after the first day of January of the year next following the date on which the Agreement enters into force, or where there is no taxable period, for all charges to tax arising on or after that date.

Sources: UAE-Norway TIEA, UAE- Lichtenstein DTA


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