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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 imposed on behalf of each Contracting State or of its political or administrative subdivisions or local authorities, irrespective of the manner in which they are levied.

(2) There shall be regarded as taxes on income all taxes imposed on total income, or on elements of income 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 Convention shall apply are in particular:

  • (a) in the case of United Arab Emirates:
    • (i)  the income tax on legal and natural person;
    • (ii)  the corporation tax;
  • whether or not they are collected by withholding at source.
  • (herinafter referred to as "U A E tax").
  • (b) in the case of Italy:
    • (i)  the personal income tax; (I'imposta sul reddito delle persone fisiche);
    • (ii)  the corporate income tax (I'imposta sul reddit delle persone giuridiche),
    • (iii)  the local income tax, (I'imposta locale solredditi);
  • Whether or not they are collected by withholding at source.
  • (hereinafter referred to as "Italian Tax")

(4) This convention shall also apply to any identical or substantially similar taxes which are imposed after the date of signature of this 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 change which have been made in their respective taxation laws.