Article 1
Persons Covered
This Convention shall apply to persons who are residents of one or both of the Contracting States.
Website Last updated:
June 18, 2026
Convention Between The Republic of COSTA RICA and The Government of The UNITED ARAB EMIRATES for The Elimination of Double Taxation With Respect To Taxes on Income and on Capital Gains and The Prevention of Tax Evasion and Avoidance
[GTL Notes - See Protocol 1]
Preamble
The Republic of Costa Rica and the Government of the United Arab Emirates;
With the desire to enhance their economic relations and to strengthen their cooperation in tax matters and with the intention of eliminating double taxation in relation to the taxes covered by this Convention without generating opportunities for treaty- shopping arrangements aimed at obtaining reliefs provided in this Convention for the indirect benefit of residents of third States
Have agreed on the following:
Contents
Article 1 - Persons Covered
Article 2 - Taxes Covered
Article 3 - General Definitions
Article 4 - Resident
Article 5 - Permanent Establishment
Article 6 - Income from Immovable Property
Article 7 - Business Profits
Article 8 - Shipping And Air Transport
Article 9 - Associated Enterprises
Article 10 - Dividends
Article 11 - Interests
Article 12 - Royalties
Article 13 - Capital Gains
Article 14 - Independent Personal Services
Article 15 - Dependent Personal Services
Article 16 - Directors' Fees
Article 17 - Entertainers and Sportspersons
Article 18 - Pensions
Article 19 - Government Service
Article 20 - Students
Article 21 - Other Income
Article 22 - Elimination of Double Taxation
Article 23 - Non-Discrimination
Article 24 - Miscellaneous Rules
Article 25 - Mutual Agreement Procedure
Article 26 - Exchange of Information
Article 27 - Members of Diplomatic Missions and Consular Posts
Article 28 - Entitlement of Benefits
Article 29 - Entry Into Force
Article 30 - Termination
Protocol