Article 1
Personal Scope
This Agreement shall apply to persons who are residents of one or both of the Contracting States.
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June 18, 2026
Agreement between the Government of the UNITED ARAB EMIRATES and the Government of the HASHEMITE KINGDOM OF JORDAN for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income
The Government of the United Arab Emirates and the Government of the Hashemite Kingdom of Jordan,
Desiring to promote their mutual economic relations through the conclusion of an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income,
Have agreed as follows:
Contents
Article 1 - Personal Scope
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, Air and Land Transport
Article 9 - Associated Enterprises
Article 10 - Dividends
Article 11 - Interest
Article 12 - Royalties
Article 13 - Capital Gains
Article 14 - Independent Personal Services
Article 15 - Dependent Personal Services
Article 16 - Directors' Fees
Article 17 - Artists and Sportspersons
Article 18 - Pensions and Annuities
Article 19 - Government Service
Article 20 - Teachers and Researchers
Article 21 - Students and Trainees
Article 22 - Income of Governments and Their Affiliate Entities
Article 23 - Income from Hydrocarbons
Article 24 - Other Income
Article 25 - Methods for Elimination of Double Taxation
Article 26 - Non-Discrimination
Article 27 - Mutual Agreement Procedure
Article 28 - Exchange of Information
Article 29 - Miscellaneous Provisions
Article 30 - Members of Diplomatic Missions and Consular Posts
Article 31 - Amendment of the Agreement
Article 32 - Entry into Force
Article 33 - Duration and Termination
Article 1
Article 2
Taxes Covered
This is an unofficial / best effort translation