Dubai – Trattati sulla doppia imposizione (Double Taxation Agreements (DTA))

Gli Emirati Arabi Uniti, e quindi Dubai, con lo scopo di promuovere i propri obiettivi di sviluppo,  hanno concluso 142 trattati sulla doppia imposizione (Double Taxation Agreements (DTA))

No Country Final Sign Ministerial Decree Federal Decree Date of Decree Issuance Entry into force
1 Albania 13/3/2014 (6/1/6) 2015 (37) 2015 25/3/2015 26/3/2015
2 Algeria 24/4/2001 (320/9) 2001 (84) 2001 28/11/2001 25/6/2004
3 Andorra 28/7/2015 (61/4/9) 2016 (166) 2016 1/11/2016 1/8/2017
4 Angola 8/2/2018 (16/3) 2019 (153) 2019 19/12/2019 28/3/2020
5 Antigua and Barbuda 15/1/2017 (10/9) 2017 (32) 2018 1/2/2018 24/2/2022
6 Argentina 3/11/2016 )16/5) 2017 (58)2017 31/5/2017 20/1/2019
7 Armenia 22/4/2002 (549/9) 2003 (74) 2004 29/12/2004 11/1/2005
8 Austria 23/9/2003 (521/13) 2003 (26) 2004 27/4/2004 23/9/2004
Austria (Protocol Amendment( 1/7/2021 (9/9) 2021 (13) 2022 31/1/2022
9 Azerbaijan 20/11/2006 (332/3) 2006 (42) 2007 30/4/2007 12/6/2007
10 Bangladesh 17/1/2011 (221/11/20)201 1 (17) 2012 2/2/2012 13/6/2011
11 Barbados 22/9/2014 (174/7/12) 2015 (141) 2015 18/11/2015 18/2/2016
12 Belarus 27/3/2000 (300/9) 2000 (2) 2001 2/1/2001 1/2/2001
Belarus (Protocol Amendment) 29/3/2019 (7/9) 2019 (145) 2019 19/12/2019 1/5/2020
13 Belgium 30/9/1996 (527/9) 1996 (83) 1997 26/6/1997 22/12/2003
14 Belize 1/10/2015 (11/6) 2016 (230) 2016 29/11/2016 24/10/2017
15 Benin 4/3/2013 (55/2/22) 2014 (71) 2014 23/7/2014
16 Bermuda 12/2/2015 (62/4/10) 2016 (140) 2016 16/10/2016 5/7/2019
17 Bosnia and Herzegovina 18/9/2006 (331/2) 2006 (39) 2007 30/4/2007 19/5/2009
18 Botswana 12/10/2018 (8/4) 2019 (143) 2019 19/12/2019 27/3/2020
19 Brazil 10/11/2018 (15/3) 2019 (151) 2019 19/12/2019 15/3/2021
20 Brunei Darussalam 21/5/2013 (16/1/16) 2014 (49) 2014 4/5/2014 21/11/2014
21 Bulgaria 26/6/2007 (211/11) 2007 (5) 2008 21/1/2008 16/11/2008
22 Burkina Faso 28/1/2020 (6/14) 2020 (195) 2020 21/12/2020
23 Burundi 6/2/2017 (7/11) 2017 (65) 2018 14/3/2018
24 Cameroon 13/7/2017 (8/10) 2017 (49) 2018 18/2/2018 8/7/2021
25 Canada 9/6/2002 (587/10) 2002 (3) 2004 7/1/2004 25/5/2004
26 Chad 4/9/2018 (11/3) 2019 (150) 2019 19/12/2019
27 Chile 31/12/2019 (10/13) 2020 (192) 2020 21/12/2020 28/7/2022
28 China 1/7/1993 (260/5) 1993 (38) 1994 5/6/1994 22/7/1994
29 Colombia 12/11/2017 (35/7) 2018 (198) 2018 18/12/2018
30 Commonwealth of Dominica 21/1/2020
31 Comoro Islands 26/3/2015 (10/6) 2016 (231) 2016 29/11/2016 2/1/2018
32 Costa Rica 3/10/2017 (17/3) 2019 (152) 2019 19/12/2019 9/6/2021
33 Cote D’ivoire 24/11/2021
34 Croatia 13/7/2017 (7/1) 2018 (85) 2018 25/4/2018 1/1/2019
35 Cyprus 27/2/2011 (164/9/29)2011 (24) 2013 14/2/2013 17/3/2013
36 Czech 30/9/1996 (526/8) 1996 (84) 1997 26/6/1997 1/1/2005
Czech (new) 24/5/2023
37 Democratic Republic of the Congo 12/10/2021 (20/2) 2022 )49) 2022 11/4/2022 24/1/2023
38 Ecuador 9/11/2016 (8/9) 2017 (31) 2018 1/2/2018 1/8/2021
39 Egypt (New) 14/11/2019 (11/13) 2020 (198) 2020 21/12/2020 19/4/2021
40 Equatorial Guinea 19/10/2016 (14/5) 2017 (59) 2017 31/5/2017
41 Estonia 20/4/2011 (286/13/22) 2011 (30) 2012 26/2/2012 29/3/2012
42 Ethiopia 12/4/2015 (273/10/9)2015 (40) 2016 8/3/2016 6/11/2018
43 Fiji 2/9/2012 (80/4/9) 2013 (64) 2013 11/6/2013 20/12/2013
44 Finland 12/3/1996 (244/10) 1996 (23) 1997 24/2/1997 26/12/1997
45 France 19/7/1989 (453/7) 1989 (83) 1989 15/11/1989 8/11/1994
46 Gabon 1/3/2019 (7/6) 2019 (139) 2019 19/12/2019 16/2/2023
47 Gambia 27/7/2015 (11/4) 2017 (57) 2017 31/5/2017
48 Georgia 24/11/2010 (29/2/9) 2011 (32) 2011 28/3/2011 28/4/2011
49 Ghana 18/11/2019 (7/14) 2020 (201) 2020 21/12/2020
50 Guinea 13/11/2011 (71/3/12) 2012 (50) 2012 21/5/2012 9/7/2014
51 Guinea- Bissau 7/8/2019 (10/4) 2020 (174) 2020 10/11/2020
52 Hellenic 18/1/2010 (42/3/15) 2010 (60) 2010 27/6/2010 16/12/2014
Hellenic (Protocol Amendment) 27/6/2013 (148/5/19) 2014 (130) 2014 20/11/2014 16/12/2014
53 Hong Kong 11/12/2014 (121/5/8) 2015 (104) 2015 3/11/2015 10/12/2015
54 Hungary 30/4/2013 (96/3/24) 2014 (73) 2014 23/7/2014 4/10/2014
55 India 29/4/1992 (245/8) 1992 (39) 1993 21/8/1993 15/9/1993
India (Protocol) 27/3/2007 (105/7) 2007 (80) 2007 3/10/2007 3/10/2007
India (Protocol) 16/4/2012 (232/11/9) 2012 (17) 2013 11/2/2013 12/3/2013
56 Indonesia (New) 24/7/2019 (12/4) 2020 (173) 2020 10/11/2020 19/8/2021
57 Iraq 3/10/2017 (8/12) 2017 (62) 2018 14/3/2018
58 Ireland 1/7/2010 (95/6/11) 2011 (66) 2011 6/7/2011 19/7/2011
59 Israel 31/5/2021 (26/5) 2021 (153) 2021 8/12/2021 29/12/2021
60 Italy 22/1/1995 (83/5) 1995 (62) 1995 20/11/1995 5/10/1997
61 Jamaica 20/10/2022
62 Japan 2/5/2013 (56/2/23) 2014 (70) 2014 23/7/2014 24/12/2014
63 Jersey 20/4/2016 (11/9) 2016 2017 9/1/2017 25/9/2017
64 Jordan 5/4/2016 (15/7) 2016 (224) 2016 29/11/2016 10/1/2017
65 Kazakhstan 22/12/2008 )255/15) 2009 (47) 2009 30/6/2009 27/11/2013
66 Kenya 21/11/2011 (70/3/11) 2012 (51) 2012 21/5/2012 22/2/2017
67 Kingdom of Saudi Arabia 23/5/2018 (39/7) 2018 (193) 2018 18/12/2018 1/1/2020
68 Korea 22/9/2003 (520/12) 2003 (30) 2004 4/5/2004 9/3/2005
69 Korea 27/2/2019 (8/7) 2019 (142) 2019 19/12/2019 29/2/2020
70 Kosovo 20/5/2016 (3/1) 2017 (33) 2017 16/4/2017 3/7/2017
71 Kyrgyzstan 7/12/2014 (198/8/6) 2015 (142) 2015 18/11/2015 16/12/2015
72 Latvia 11/3/2012 (11/1/11) 2013 (54) 2013 26/5/2013 11/6/2013
73 Lebanon 17/5/1998 (308/16) 1998 (106) 1998 25/10/1998 23/3/1999
74 Liberia 30/4/2019 (11/4) 2020 (172) 2020 10/11/2020
75 Libya 1/4/2013 (15/1/15) 2014 (50) 2014 4/5/2014
76 Liechtenstein 1/10/2015 (8/10) 2016 2017 9/1/2017 24/2/2017
77 Lithuania 30/6/2013 (172/6/16) 2014 (127) 2014 20/11/2014 19/12/2014
78 Luxembourg 20/11/2005 (658/7)2005 (31) 2006 7/5/2006 19/6/2009
Luxembourg (Protocol Amendment( 26/10/2014 (122/5/9) 2015 (102) 2015 3/11/2015 1/1/2016
79 Macedonia 26/10/2015 (9/6) 2016 (232) 2016 29/11/2016 7/2/2017
80 Magnolia 21/2/2001 (493/6) 2001 (70) 2002 29/11/2002 24/2/2004
81 Malaysia 28/11/1995 (14/14) 1996 (35) 1996 17/6/1996 24/9/1996
82 Maldives 17/10/2017 (7/12) 2017 (68) 2018 14/3/2018 9/8/2018
83 Mali 6/3/2018
84 Malta 13/3/2006 (99/5) 2006 (53) 2006 13/8/2006 13/9/2006
85 Mauritania 21/10/2015 (64/4/12) 2016 (169) 2016 1/11/2016 18/7/2019
86 Mauritius 18/9/2006 (319/9) 2006 (51) 2007 20/6/2007 25/9/2007
87 Moldova 10/7/2017 (6/1) 2018 (86) 2018 25/4/2018 26/7/2018
88 Monaco 13/11/2021 (13/10) 2022 (11) 2023 10/1/2023
89 Montenegro 26/3/2012 (212/10/10) 2012 (16) 2013 11/2/2013 11/2/2013
90 Morocco 9/2/1999 (119/10) 1999 (90) 1999 26/9/1999 1/7/2000
91 Mozambique 24/9/2003 (489/6) 2003 (28) 2004 4/5/2004 4/6/2004
92 Netherlands 8/5/2007 (138/6) 2007 (102) 2007 29/11/2007 2/6/2010
93 New Zealand 24/9/2003 (519/11) 2003 (29) 2004 4/5/2004 29/7/2004
94 Niger 9/12/2018 (9/7) 2019 (140) 2019 19/12/2019 18/8/2021
95 Nigeria 18/1/2016 (6/1) 2017 (34) 2017 16/4/2017
96 Pakistan 7/2/1993 (58/12) 1993 (3) 1994 29/1/1994 20/11/2000
97 Palestine 24/9/2012 (81/4/10) 2013 (63) 2013 11/6/2013
98 Panama 13/10/2012 (12/1/12) 2013 (53) 2013 26/5/2013 23/10/2013
99 Paraguay 16/1/2017 (12/9) 2017 )6) 2018 8/1/2018 20/1/2019
100 Philippine 23/9/2003 (548/8) 2003 (73) 2004 29/12/2004 2/10/2008
101 Poland 31/1/1993 (103/5) 1993 (7) 1994 29/1/2004 3/2/1994
Poland

(Protocol Amendment(

11/12/2013 (266/9/26) 2014 (10) 2015 15/1/2015 1/5/2015
102 Portugal 17/1/2011 (94/6/10) 2011 (67) 2011 6/7/2011 22/5/2012
103 Republic of Congo (Brazzaville) 13/3/2023
104 Romania (New) 4/5/2015 (60/4/8) 2016 (137) 2016 16/10/2016 11/12/2016
105 Russia 7/12/2011 (172/8/15) 2012 (94) 2012 10/10/2012 23/6/2013
106 Rwanda 1/11/2017 (36/7) 2018 (197) 2018 18/12/2018 4/12/2019
107 Saint Kitts and Nevis 24/11/2016 (9/10) 2017 (51) 2018 18/2/2018
108 Saint Vincent and the Grenadines 25/11/2018 (13/3) 2019 (154) 2019 19/12/2019
109 San Marino 11/7/2018 (12/3) 2019 (149) 2019 19/12/2019
110 Senegal 22/10/2015 (66/4/14) 2016 (138) 2016 16/10/2016 2/7/2017
111 Serbia 13/1/2013 (82/4/11) 2013 (65) 2013 11/6/2013 2/7/2013
112 Seychelles 19/9/2006 (297/6) 2006 (8) 2007 6/2/2007 14/4/2007
113 Sierra Leone 22/12/2019 (5/15)2020 (194) 2020 21/12/2020
114 Singapore 1/12/1995 (13/13) 1996 (34) 1996 17/6/1996 18/7/1996
Singapore Protocol Second Amendment 31/10/2014 (173/7/11) 2015 (140) 2015 18/11/2015 16/3/2016
115 Slovak 21/12/2015 (9/10) 2016 2017 9/1/2017 1/4/2017
116 Slovenia 12/10/2013 (121/4/14) 2014 (72) 2014 23/7/2014 29/9/2014
117 South Africa 23/11/2015 (110/5/9) 2016 (168) 2016 1/11/2016 23/11/2016
118 South Sudan 23/4/2019 (8/9) 2019 (148) 2019 19/12/2019
119 Spain 5/3/2006 (100/6) 2006 (54) 2006 13/8/2006 2/4/2007
120 Sri Lanka 24/9/2003 (488/5) 2003 (27) 2004 4/5/2004 4/7/2004
121 Sudan 15/3/2001 (346/9) 2001 (83) 2001 28/11/2001 6/6/2004
122 Suriname 4/11/2018 (14/3) 2019 (136) 2019 19/12/2019
123 Switzerland 6/10/2011 (22/1/22) 2012 (35) 2012 8/4/2012 21/10/2012
Switzerland (Protocol) 5/11/2022
124 Syria 26/1/2000 (104/7) 2000 (72) 2000 11/6/2000 12/1/2002
125 Tajikistan 17/12/1995 (434/8) 1999 (16) 2000 29/1/2000 27/3/2000
126 Tanzania 26/9/2022
127 Thailand 1/3/2000 (206/11) 2000 (105) 2000 12/11/2000 4/1/2001
128 The Co-operative Republic of Guyana 24/3/2022
129 Tunisia 10/4/1996 (260/13) 1996 (25) 1997 24/2/1997 27/5/1997
130 Turkey 29/1/1993 (84/8) 1993 (5) 1994 29/1/1994 29/1/1995
131 Turkmenistan 9/6/1998 (406/13) 1999 (108) 1999 24/11/1999 30/12/2011
Turkmenistan (Protocol Amendment) 15/3/2018 (37/7) 2018 (192) 2018 18/12/2018 5/2/2019
132 Uganda 8/6/2015
133 Ukraine 22/1/2003 (119/10) 2003 (11) 2004 28/2/2004 9/3/2004
Ukraine

(Protocol Amendment)

14/2/2021 (4/11) 2021 (17) 2022 31/1/2022
134 United Kingdom of Great Britain and Northern Ireland 12/4/2016 (12/9) 2016 (243) 2016 25/12/2016 25/12/2016
135 United Mexican States 2012/11/20 (109/5/11) 2013 (79) 2013 20/6/2013 9/7/2014
136 Uruguay 10/10/2014 (43/2/6) 2015 (64) 2015 1/6/2015 14/6/2016
137 Uzbekistan 26/10/2007 (64/8) 2008 (70) 2008 28/9/2008 25/2/2011
138 Venezuela 11/12/2010 (30/2/10) 2011 (33) 2011 28/3/2011 20/6/2011
139 Vietnam 16/2/2009 (319/10) 2009 (77) 2009 11/10/2009 12/4/2010
140 Yemen 13/2/2001 (159/6)2001 (73) 2001 25/8/2001 1/1/2004
141 Zambia 7/2/2020 (12/13) 2020 (196) 2020 21/12/2020 13/1/2023
142 Zimbabwe 17/6/2018 (10/10) 2019 (12) 2020 14/1/2020 7/2/2021

 

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