OrbitaxThe first-time tax treaty between Korea (Rep.) and the United Arab Emirates, signed on 22 September 2003, entered into force on 2 March 2005. The treaty generally applies retroactively from 1 January 2003.
|Treaty Development|Korea (Rep.) - United Arab Emirates
The maximum rates of withholding tax are:
| - | 10% in dividends in general, but 5% if the beneficial owner is a company or enterprise (not partnership) that controls directly at least 10% of the capital of the company paying the dividends; | |
| - | 10% on interest; |
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| - | &… |
