According to recent reports, the income tax treaty between Slovenia and the United Arab Emirates entered into force 27 August 2014. The treaty, signed 12 October 2013, is the first of its kind between the two countries and applies from 1 January 2015. Taxes Covered The treaty covers Slovenian tax on income of legal persons and tax on income of individuals, and U.A.E income tax and corporation tax. Withholding Tax Rates Dividends - 5% Interest - 5% Royalties - 5% Capital Gains - Generally exempt, although a Contracting state may apply domestic rates in the case of gains from the...