24 May 2016

Details released regarding new UK-UAE double tax treaty

The United Kingdom and the United Arab Emirates (UAE) signed a double tax agreement on April 12, the details of which have now been published. From a mobility perspective, the key point of interest is that the treaty includes fairly standard paragraphs on individual tax residence and employment income. If ratified, this should prevent significantly more Dubai residents who come to the UK on business trips or short term assignments from being subject to tax in the UK on their employment income. Companies operating business traveler compliance programs will need to update their policies and protocols for what is a significant business travel corridor.

A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.

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ATTACHMENT

Full text of Tax Alert 2016-0909

Document ID: 2016-0909