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Benin - Untd A Emirates Tax Treaty (2013, not yet in force) — Orbitax Tax Hub

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.

ARTICLE 29

Income of Government and Institutions

The governments of the United Arab Emirates and Republic of Benin, their local governments and their financial institutions, pension funds and development companies shall be exempted from tax in respect of any income or capital gains derived by one Contracting State from the other Contracting States, except income from hydrocarbon as stated in article (3).