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Luxembourg - Untd A Emirates Tax Treaty (as amended by 2014 protocol) — 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.


At the moment of signing the Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, this day concluded between the Grand Duchy of Luxembourg and the United Arab Emirates, the undersigned have agreed that the following provisions shall form an integral part of the Convention.

(1) With reference to paragraph (1) of Article 4:

It is agreed upon that governmental institutions of the United Arab Emirates within the meaning of sub-paragraph (a)(i) shall include the following types of entities created under public law which are wholly owned and controlled by the United Arab Emirates or a local Government thereof:

  • (a) public corporations;
  • (b) authorities;
  • (c) government agencies;
  • (d) foundations;
  • (e) development funds; and
  • (f) directly or indirectly wholly owned entities of the above.

It is understood that the following financial institutions are recognised i.e. as governmental institutions:

  • (a) Abu Dhabi Investment Authority (ADIA),
  • (b) Zayed Charity Foundation,
  • (c) UAE Central Bank,
  • (d) Abu Dhabi Fund for Economic Development, and
  • (e) any other institution that may be agreed upon by the Contracting States from time to time.

*(2) With reference to paragraph 3 of Article 10:

In the case of the United Arab Emirates the term "financial institution" means:

  • (a) Abu Dhabi Investment Authority (ADIA),
  • (b) UAE Central Bank,
  • (c) International Petroleum Investment Company,
  • (d) Abu Dhabi investment Council,
  • (e) Mubadala,
  • (f) TAQA,
  • (g) Investment Corporation of Dubai, and
  • (h) any other governmental institution as may be specified according to the competent authorities of the Contracting States through exchange of letters.

In the case of Luxembourg the term "financial institution" means:

  • (a) the "Société Nationale de Crédit et d'Investissement",
  • (b) the "Banque Centrale du Luxembourg", and
  • (c) any other governmental institution as may be specified according to the competent authorities of the Contracting States through exchange of letters.

*(3) With reference to Article 14:

The provisions of paragraph (3) of this Article shall also apply to the remuneration received by the employees of air transport enterprises of one of the Contracting State performing activities in the other Contracting State for a limited period of four years provided that such employees are nationals of that State.

*(4) With reference to Article 29:

Notwithstanding the provisions of Article 29, the provisions of Article 8, paragraph (3) of Article 13, paragraph (3) of Article 14 and paragraph (3) of Article 22 shall have effect in both Contracting States in respect of any fiscal year beginning on or after 1 January 2000.

#(5) With reference to Article 26:

(1) It is understood that the competent authority of the requested State shall provide upon request by the competent authority of the requesting State information for the purposes referred to in Article 26.

(2) The competent authority of the requesting State shall provide the following information to the competent authority of the requested State when making a request for information under the Convention to demonstrate the foreseeable relevance of the information to the request:

  • (a) the identity of the person under examination or investigation
  • (b) a statement of the information sought including its nature and the form in which the requesting State wishes to receive the information from the requested State
  • (c) the tax purpose for which the information is sought
  • (d) grounds for believing that the information requested is held in the requested State or is in the possession or control of a person within the jurisdiction of the requested State
  • (e) to the extent known, the name and address of any person believed to be in possession of the requested information
  • (f) a statement that the requesting State has pursued all means available in its own territory to obtain the information, except those that would give rise to disproportionate difficulties.

IN WITNESS WHEREOF, the undersigned, duly authorised thereto, have signed this Protocol.

DONE in duplicate at Dubai, this nineteenth day of November 2005, in the French, Arabic and English languages, all texts being equally authentic.