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Untd A Emirates - Poland Tax Treaty (as amended by 2013 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 signing today of the Agreement between the Government of the United Arab Emirates and the Government of the Republic of Poland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to taxes on income and capital, the undersigned have agreed upon the following provisions which shall form an integral part of this Agreement:

(1) Nothing in this Agreement shall affect the right of the Government of the United Arab Emirates, its political subdivision or local authorities to apply its own laws related to the taxation of income derived from the petroleum and natural resources5i Such activities will be taxed according to the law of the United Arab Emirates.

*(2) [DELETED]

#(3) For the purpose of the application of paragraph (5) of Article 13, it is understood that it includes capital gains from the alienation of shares or comparable interest in a company, other than those referred to in paragraph (4) of Article 13, derived by a resident of a Contracting State including the governmental financial institutions or investment companies owned by that State.

#(4) In the case of the United Arab Emirates, for the purposes of application of sub-paragraph (b) of paragraph (1) of Article 4, paragraph (3) of Article 10, paragraph (3) of Article 11 and paragraph (5) of Article 13, the term governmental institutions shall include:

  • (a) the political subdivisions, the local authorities, the local administrations, and the local governments,
  • (b) the Central Bank of the United Arab Emirates,
  • (c) Abu Dhabi Investment Authority,
  • (d) Abu Dhabi Investment Council,
  • (e) Mubadala Development Company,
  • (f) Masdar,
  • (g) International Petroleum Investment Company,
  • (h) Emirates Investment Authority,
  • (i) Dubai World,
  • (j) Investment Corporation of Dubai,
  • (k) any such institution that is wholly owned by the government of United Arab Emirates that should by notified be exchange of letters.

#(5) Notwithstanding the provisions of paragraph (3) of Article 10, paragraph (3) of Article 11 and Article 13 of the Agreement, dividends, interest payments and capital gains arising in a Contracting State, derived by a pension fund being a resident of the other Contracting State, which has been constituted and is operated exclusively to administer or provide pension benefits and which is a governmental institution shall be exempt from tax in that first-mentioned State.

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

DONE at Abu Dhabi this 31st of January 1993 corresponding to 8th of Shaban 1413 H., in duplicate in Arabic, Polish and English languages, all texts being equally authentic.

In the case there is any divergence of interpretation of this Protocol, the English text shall prevail.