The income and capital tax treaty between Liechtenstein and the United Arab Emirates will enter into force on 24 February 2017. The treaty, signed 1 October 2015, is the first of its kind between the two countries. Taxes Covered The treaty covers Liechtenstein personal income tax, corporate income tax, real estate capital gains tax, wealth tax, and coupon tax. It covers United Arab Emirates income tax and corporate tax. Withholding Tax Rates Dividends - 0% Interest - 0% Royalties - 0% Capital Gains The following capital gains derived by a resident of one Contracting State may be taxed by the...