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Protocol to amend treaty between India and United Arab Emirates – details — Orbitax

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Protocol to amend treaty between India and United Arab Emirates – details

|Treaty Development|India-United Arab Emirates
India-United Arab Emirates

India and the United Arab Emirates (UAE) signed a protocol dated 26 March 2007, which will form part of the India-UAE tax treaty dated 29 April 1992. The following are the key provisions:

Resident

The protocol has amended the definition of the term "resident" under Article 4 of the tax treaty. The definition as provided for in the protocol is:

…

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