<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>11</td><td>0% (residence state only)</td><td>Recipient must be the beneficial owner.</td></tr><tr><td>Interest</td><td>12</td><td>0% (residence state only)</td><td>Recipient must be the beneficial owner.</td></tr></table>
Convention between IRELAND and the UNITED ARAB EMIRATES for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital Gains
[GTL Notes - See Protocol]
StatusIn Force
Signed on1 July 2010
Entered into force21 July 2011
Amended on-
Terminated on-
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