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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 Convention shall apply to taxes on income and capital gains imposed on behalf of a Contracting States, respective of the manner in which they are levied.

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

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

  • (a) in Costa Rica:
    • (i) taxes on income;
    • (ii) taxes on capital gains;
  • (hereinafter referred to as "Costa Rican tax");
  • (b) in case of United Arab Emirates:
    • (i) taxes on income;
    • (ii) corporate tax;
  • (hereinafter referred to as "United Arab Emirates tax").

(4) The Convention shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Convention 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 which have been made in their respective taxation laws and which have an impact on their obligations under the Convention.