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Untd A Emirates - Suriname Tax Treaty (2018, not yet in force) — 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.

ARTICLE 3

Income from Hydrocarbons and Other Mineral Resources

Notwithstanding any other provision of this convention nothing shall affect the right of:

  • (a) the United Arab Emirates, or its local Governments or local authorities thereof to apply their domestic laws and regulations related to the taxation of income and profits derived from hydrocarbons and its associated activities situated in its territory.
  • (b) the Republic of Suriname, or its local Governments or local authorities thereof to apply their domestic laws and regulations related to the taxation of income and profits derived from hydrocarbons, other mineral resources and its associated activities situated in its territory. Taking into consideration any incentives described by domestic laws.