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 REPUBLIC OF SERBIA for the Avoidance of Double Taxation with Respect to Taxes on Income
Preamble
The government of the UNITED ARAB EMIRATES and the government of the REPUBLIC OF SERBIA
Desiring to conclude an Agreement for the avoidance of double taxation with respect to taxes on income with the view to establishing stable conditions for comprehensive development of economic and other cooperation and investment between the two countries,
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 - International Traffic
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 Sportsmen
Article 18 - Pensions and Annuities
Article 19 - Government Services
Article 20 - Students and Trainees
Article 21 - Teachers, Professors and Researchers
Article 22 - Other Income
Article 23 - Elimination of Double Taxation
Article 24 - Mutual Agreement Procedure
Article 25 - Exchange of Information
Article 26 - Members of Diplomatic Missions and Consular Posts
Article 27 - Entry Into Force
Article 28 - Termination
Protocol