<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 10</td><td>3%</td><td>0% if paid to the government, a political subdivision or financial institution thereof.</td></tr><tr><td>Interest</td><td>Article 11</td><td>0% (residence state only)</td><td>Exempt in source state.</td></tr></table>
Agreement between the Government of the REPUBLIC OF ARMENIA 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 and on Capital
[GTL Notes - See Protocol]
StatusIn Force
Signed on20 April 2002
Entered into force19 December 2004
Amended on-
Terminated on-
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