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Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.


Taxes Covered

(1) This Agreement shall apply to taxes on income and on capital imposed on behalf of a Contracting State or of its political subdivisions or local authorities, irrespective of the manner in which they are levied.

(2) There shall be regarded as taxes on income and on capital all taxes imposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property, taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation.

(3) The existing taxes to which the Agreement shall apply are in particular:

  • (a) in the United Arab Emirates:
    • (1) the income tax;
    • (2) the corporate tax;
  • (hereinafter referred to as "U.A.E. tax");
  • (b) in Bosnia and Herzegovina:
    • (1) tax on salary;
    • (2) tax on profit of the enterprise;
    • (3) tax on profit from economic and professional activity;
    • (4) tax on income from agriculture;
    • (5) tax on property;
    • (6) tax on revenue from copyrights, patents and technical innovations;
    • (7) tax on gross income of natural person;
  • (hereinafter referred to as "Bosnia and Herzegovina tax").

(4) The Agreement shall apply also to any identical or substantially similar taxes that are imposed after the date of signature of the Agreement in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant changes that have been made in their taxation laws.