background image
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.

PROTOCOL

At the time of signing this Convention between Ireland and the United Arab Emirates for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains, the undersigned have agreed that the following provisions shall form an integral part of this Convention:

(1) With respect to Article 3:

Notwithstanding the second sentence of Article 3 of this Convention, if any convention for the avoidance of double taxation, signed by the United Arab Emirates after the date of signature of this Convention, affords more favourable treatment than is afforded under this Convention in relation to any such matter as is referred to in Article 3 of this Convention, then a resident of Ireland shall thereupon automatically be entitled to that more favourable treatment as if the provisions of this Convention afforded such treatment.

(2) With respect to Article 5:

Notwithstanding the provisions of paragraph (1) of Article 5:

  • (a) it is the following persons that shall be regarded as a resident of the United Arab Emirates and accordingly entitled to claim the benefits provided by this Convention:
    • (i) an individual who is a national of the United Arab Emirates and who is present in the United Arab Emirates for a period or periods totalling in the aggregate at least 183 days in the fiscal year concerned;
    • (ii) the Government of the United Arab Emirates and any political subdivision or local Government or local authority thereof;
    • (iii) the following types of entities created under public law which are wholly owned and controlled by the United Arab Emirates or a political subdivision or local Government or local authority thereof: public corporations; government agencies; foundations; developments funds and any wholly owned entities of the above. In particular, the following institutions are included: the Abu Dhabi Investment Authority (ADIA), the United Arab Emirates Investment Authority, the Abu Dhabi Investment Council, the Dubai Investment Council, the Zayed Charity Foundation and the United Arab Emirates Central Bank;
    • (iv) any person if that person shall pay income tax or corporate tax in the United Arab Emirates on income, by reason of domicile, residence, place of management or any other criterion of a similar nature, where that person is in receipt of income;
    • (v) a pension fund established in the United Arab Emirates which is generally exempt from tax in the United Arab Emirates and which provides pension or retirement benefits to its members; and
  • (b) persons regarded as liable to tax under the laws of Ireland by reason of domicile, residence, place of management or any other criterion of a similar nature shall include the following:
    • (i) the National Treasury Management Agency of Ireland;
    • (ii) the National Pension Reserve Fund of Ireland;
    • (iii) any agency or institution wholly or mainly owned by the Government of Ireland;
    • (iv) a pension fund established in Ireland which is generally exempt from tax in Ireland and which provides pension or retirement benefits to its members.

(3) With respect to Articles 5 and 11:

It is understood that, in addition to paragraph (2) of this Protocol, a company which is incorporated and has its place of effective management in the United Arab Emirates shall:

  • (a) in applying sections 21B (1)(b)(i), 153 and 172D (3)(b)(i) of the Irish Taxes Consolidation Act 1997 and
  • (b) to enable a certificate to be given by the tax authority of the United Arab Emirates for the purposes of sub-paragraph (f) of paragraph (9) of Schedule 2A of that Act,

be deemed resident for the purposes of tax in the United Arab Emirates, by virtue of the tax law of the United Arab Emirates.

(4) With respect to Article 9:

The provisions of paragraph (1) of this Article shall also apply to:

  • (i) profits derived from selling of tickets on behalf of another enterprise,
  • (ii) income deriving from deposits at a bank,

if such profits or income is incidental to the operation of ships or aircraft in international traffic.

IN WITNESS WHEREOF, the undersigned, duly authorised thereto by their respective Governments, have signed this Protocol.

DONE in duplicate at Dubai, this 1 July 2010, in the English and Arabic languages.

FOR IRELAND:

CIARÁN MADDEN

FOR THE UNITED ARAB EMIRATES:

YOUNIS HAJI AL KHOORI