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<h3>Tax Rates</h3><table><tr><th>Item</th><th>Article reference</th><th>Applicable Rates</th><th>Comments</th></tr><tr><td>Dividends</td><td>Article 11</td><td>0% (residence state only)</td><td>Beneficially owned by a resident of the other Contracting State.</td></tr><tr><td>Interest</td><td>Article 12</td><td>0% (residence state only)</td><td>Beneficially owned by a resident of the other Contracting State.</td></tr></table>

Convention between the Government of THE PRINCIPALITY OF ANDORRA and the Government of the UNITED ARAB EMIRATES for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income

[GTL Notes - See Protocol]

StatusIn Force

Signed on28 July 2015

Entered into force1 August 2017

Amended on-

Terminated on-