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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 24

Avoidance of Double Taxation

(1) In the case of Mauritania Double Taxation may be avoided if:

  • If a resident in a Mauritania receives income or holds capital that may be taxed in the United Arab Emirates, in accordance with the provisions hereof, the tax on such income paid in the United Arab Emirates shall be deducted from the tax paid by that person in Mauritania in respect of this income or capital, provided that this deduction does not exceed the amount of tax calculated for this income or capital according to the laws and regulations of Mauritania.

(2) In the case of The United Arab Emirates Double Taxation may be avoided if:

  • If a resident in The United Arab Emirates receives income that may be taxed in Mauritania, in accordance with the provisions hereof; The United Arab Emirates shall offer a tax discount equals the tax paid to Mauritania.