UK HMRC has published the synthesized text of the 2016 tax treaty with the United Arab Emirates as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The synthesized text was prepared on the basis of the reservations and notifications submitted to the Depositary upon ratification by the UK on 29 June 2018 and by the UAE on 29 May 2019. The authentic legal texts of the respective treaties and the MLI take precedence and remain the legal texts applicable. The provisions of the MLI are effective for the UK-UAE...