The new income and capital tax treaty between Russia and the United Arab Emirates was signed on 17 February 2025. Once in force and effective, the new treaty will replace the limited tax treaty signed in 2011. Taxes Covered The treaty covers Russian corporate income tax, personal income tax, corporate property tax, and personal property tax. It covers UAE income tax and corporate tax. Residence If a person other than an individual is considered resident in both Contracting States, the competent authorities of the Contracting States will determine its residence for the purpose of the treaty through mutual agreement, having...