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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.

ARTICLE 22

Elimination of Double Taxation

(1) Subject to the provisions of the laws of Ireland regarding the allowance as a credit against Irish tax of tax payable in a territory outside Ireland (which shall not affect the general principle hereof):

  • (a) United Arab Emirates tax payable under the laws of the United Arab Emirates and in accordance with this Convention, whether directly or by deduction, on profits, income or gains from sources within the United Arab Emirates (excluding in the case of a dividend tax payable in respect of the profits out of which the dividend is paid) shall be allowed as a credit against any Irish tax computed by reference to the same profits, income or gains by reference to which United Arab Emirates tax is computed;
  • (b) in the case of a dividend paid by a company which is a resident of the United Arab Emirates to a company which is a resident of Ireland and which controls directly or indirectly 5 percent or more of the voting power in the company paying the dividend, the credit shall take into account (in addition to any United Arab Emirates tax creditable under the provisions of sub-paragraph (a)) United Arab Emirates tax payable by the company in respect of the profits out of which such dividend is paid.

(2) In the case of the United Arab Emirates, double taxation shall be eliminated as follows:

  • Where a resident of the United Arab Emirates derives income or gains which in accordance with the provisions of this Convention may be taxed in the other State, the United Arab Emirates shall exempt such income and gains from tax.

(3) For the purposes of paragraphs (1) and (2) profits, income and capital gains owned by a resident of a Contracting State which may be taxed in the other Contracting State in accordance with this Convention shall be deemed to be derived from sources in that other Contracting State.

(4) Where in accordance with any provision of the Convention income derived by a resident of a Contracting State is exempt from tax in that State, such State may nevertheless, in calculating the amount of tax on the remaining income of such resident, take into account the exempted income.

(5) Where, under any provision of this Convention, income or gains is or are wholly or partly relieved from tax in a Contracting State and, under the laws in force in the other Contracting State, an individual, in respect of the said income or gains, is subject to tax by reference to the amount thereof which is remitted to or received in that other State, and not by reference to the full amount thereof, then the relief to be allowed under this Convention in the first-mentioned State shall apply only to so much of the income or gains as is remitted to or received in that other State.