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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 22

Methods for Elimination of Double Taxation

Double taxation shall be eliminated as follows:

  • (a) in the case of Romania:
    • Where a resident of Romania derives income which, in accordance with the provisions of this Agreement, may be taxed in United Arab Emirates, Romania shall allow as a deduction from the tax on the income of that resident, an amount equal to the income tax paid in United Arab Emirates. Such deduction shall not, however, exceed that part of the income tax, as computed before the deduction is given, which is attributable, as the case may be, to the income which may be taxed in United Arab Emirates.
  • (b) in the case of United Arab Emirates:
    • According to the legislation of the United Arab Emirates taking into account the general principle of avoidance of double taxation with adherence of either credit or debit method.