<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>Must be the beneficial owner.</td></tr><tr><td>Interest</td><td>Article 12</td><td>0% (residence state only)</td><td>Must be the beneficial owner.</td></tr></table>
Agreement between JERSEY and 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 on20 April 2016
Entered into force25 September 2017
Amended on-
Terminated on-
The Government of Jersey and the Government of the United Arab Emirates,
Desiring to promote their mutual economic relations through the conclusion between them of an agreement for the avoidance of double taxation and the prevention of
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