United Arab Emirates
Jurisdiction Editor: Federica Bertollini
Editor email: federica@nur.ae
Updated 05/08/2024
NUR ADVISORS GROUP
Level 23, Boulevard Plaza, Tower 2,
PO Box 124342
Dubai, U.A.E
Tel: +971 (0)4 409 6812
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Portfolio of Laws
- Laws
- Cabinet Decision 32, 2019 : Multi-National CompaniesDownload
- Cabinet Decision No 52 of 2017-Final Nov 28thDownload
- Cabinet Decision No. (10) of 2019 Concerning the Implementing Regulation of Decree Law No. (20) of 2018 on Anti-Money Laundering and Combating the Financing of Terrorism and Illegal OrganisationsDownload
- Cabinet of Ministers Resolution No. 31 of 2019 Concerning Economic Substance RegulationsDownload
- Collective Investment Law of 2010 (as amended 2012 and 2104)Download
- Companies Law of 2009Download
- Companies Regulations of 2004Download
- Dubai International Financial Centre Law of 2004 (as amended, 2011)Download
- Federal Law by Decree No. (19) of 2018 Regarding Foreign Direct InvestmentDownload
- General Partnership Law of 2004Download
- General Partnership Regulations of 2004Download
- Insolvency Law DIFC Law No. 3 of 2009Download
- Investment Trust Law of 2006 (consolidated as at July 2010)Download
- Law No. 2 of 2015 – The Commercial Companies LawDownload
- Limited Liability Partnership Law of 2004Download
- Limited Liability Partnership Regulations of 2004Download
- Limited Partnership Law of 2006Download
- Limited Partnership Regulations of 2006Download
- Markets Law of 2012Download
- Ministerial Decision 215, 2019 : Cabinet Decision 31Download
- RAK International Companies Regulations 2006Download
- Regulatory Law of 2004 (consolidated as at December 2012)Download
- Security Law of 2005Download
- Security Regulations of 2005Download
- Taxation of Corporations and Businesses Federal DecreeDownload
- Trust Law of 2005 (consolidated as at May 2010)Download
- Tax Treaties
- AlgeriaDownload
- Algeria – Final ProtocolDownload
- AndorraDownload
- AngolaDownload
- Antigua and Barbuda (Arabic text)Download
- ArgentinaDownload
- Argentina ProtocolDownload
- ArmeniaDownload
- Armenia – Final ProtocolDownload
- AustriaDownload
- Austria 2003 ProtocolDownload
- AzerbaijanDownload
- Azerbaijan – ProtocolDownload
- BarbadosDownload
- BelarusDownload
- Belarus – 2019 ProtocolDownload
- BelgiumDownload
- Belgium – Final ProtocolDownload
- BelizeDownload
- BermudaDownload
- Bosnia & HerzegovinaDownload
- Brazil – Final ProtocolDownload
- Brunei – Income and Capital Tax (File to follow)Download
- BulgariaDownload
- Bulgaria – ProtocolDownload
- CanadaDownload
- Canada – Final ProtocolDownload
- China, People’s Republic ofDownload
- China, People’s Republic of – Final ProtocolDownload
- Comoros (File to follow)Download
- Costa RicaDownload
- Croatia – Croatian TextDownload
- Croatia – Final ProtocolDownload
- CyprusDownload
- Cyprus – ProtocolDownload
- Czech RepublicDownload
- Czech Republic – Final ProtocolDownload
- EcuadorDownload
- EgyptDownload
- EstoniaDownload
- Estonia – ProtocolDownload
- FinlandDownload
- Finland – Final ProtocolDownload
- FranceDownload
- GambiaDownload
- GeorgiaDownload
- Georgia – ProtocolDownload
- GermanyDownload
- Hong KongDownload
- HungaryDownload
- Hungary – ProtocolDownload
- IndiaDownload
- India – Final ProtocolDownload
- IndonesiaDownload
- Indonesia – Final ProtocolDownload
- IsraelDownload
- ItalyDownload
- Italy – Final ProtocolDownload
- JerseyDownload
- JerseyDownload
- KazakhstanDownload
- Kazakhstan – ProtocolDownload
- Korea, Republic ofDownload
- Korea, Republic of – Final ProtocolDownload
- KyrgyzstanDownload
- LatviaDownload
- Lebanon (File to follow)Download
- LiechtensteinDownload
- LiechtensteinDownload
- LiechtensteinDownload
- LiechtensteinDownload
- Lithuania (File to follow)Download
- LuxembourgDownload
- Luxembourg – ProtocolDownload
- Luxembourg (2014 Protocol)Download
- MacedoniaDownload
- MalaysiaDownload
- Malaysia – Final ProtocolDownload
- MaldivesDownload
- MaltaDownload
- Malta – ProtocolDownload
- MauritiusDownload
- Mauritius – ProtocolDownload
- MexicoDownload
- MoldovaDownload
- MongoliaDownload
- MontenegroDownload
- Montenegro – ProtocolDownload
- MoroccoDownload
- Morocco – ProtocolDownload
- MozambiqueDownload
- Mozambique – ProtocolDownload
- NetherlandsDownload
- NetherlandsDownload
- Netherlands – ProtocolDownload
- Netherlands – ProtocolDownload
- New ZealandDownload
- New Zealand – Final ProtocolDownload
- NigerDownload
- NigeriaDownload
- PakistanDownload
- PanamaDownload
- Panama – ProtocolDownload
- ParaguayDownload
- Phillipines (File to follow)Download
- Phillipines – Protocol (File to follow)Download
- PolandDownload
- Poland – 2013 ProtocolDownload
- Poland – Final ProtocolDownload
- PortugalDownload
- Portugal – ProtocolDownload
- RomaniaDownload
- Romania – Final ProtocolDownload
- Russia – Investment Income Tax AgreementDownload
- Saudi Arabia (Arabic text)Download
- SenegalDownload
- SerbiaDownload
- Serbia – ProtocolDownload
- SeychellesDownload
- SingaporeDownload
- Singapore – Final ProtocolDownload
- SlovakiaDownload
- SloveniaDownload
- Slovenia – ProtocolDownload
- South AfricaDownload
- SpainDownload
- Spain – ProtocolDownload
- Sri LankaDownload
- Sri Lanka – ProtocolDownload
- St Kitts and NevisDownload
- SudanDownload
- Sudan – Final ProtocolDownload
- Syria (File to follow)Download
- Tajikistan (File to follow)Download
- ThailandDownload
- Thailand – Final ProtocolDownload
- Tunisia (File to follow)Download
- TurkeyDownload
- TurkmenistanDownload
- Turkmenistan – ProtocolDownload
- UkraineDownload
- Ukraine – ProtocolDownload
- United KingdomDownload
- Uruguay – ProtocolDownload
- UzbekistanDownload
- VenezuelaDownload
- Venezuela – ProtocolDownload
- Yemen (File to follow)Download
- Tax Treaties pending
- Albania (File to follow)Download
- Australia (File to follow)Download
- Austria 2021 ProtocolDownload
- Bangladesh (File to follow)Download
- BarbadosDownload
- Benin (File to follow)Download
- BotswanaDownload
- BurundiDownload
- CameroonDownload
- ChadDownload
- ChileDownload
- ColombiaDownload
- Congo (File to follow)Download
- Ecuador (File to follow)Download
- FijiDownload
- GabonDownload
- GreeceDownload
- Greece – 2013 ProtocolDownload
- Greece – ProtocolDownload
- Guernsey (File to follow)Download
- Guinea (File to follow)Download
- Guyana (File to follow)Download
- Iraqi (File to follow)Download
- IrelandDownload
- Ireland – ProtocolDownload
- Ivory Coast (File to follow)Download
- JapanDownload
- Japan – ProtocolDownload
- Jordan (File to follow)Download
- Jordan – text to follow (File to follow)Download
- Kenya (File to follow)Download
- Kosovo (File to follow)Download
- Liberia (File to follow)Download
- Libya (File to follow)Download
- LiechtensteinDownload
- MacedoniaDownload
- Mauritania (File to follow)Download
- Monaco (File to follow)Download
- Palestine (File to follow)Download
- Peru (File to follow)Download
- Republic of South SudanDownload
- Romania (replaces the 1993 Tax Treaty)Download
- RwandaDownload
- San MarinoDownload
- South AfricaDownload
- St Vincent and The GrenadinesDownload
- SurinameDownload
- SwitzerlandDownload
- UzbekistanDownload
- Uzbekistan – ProtocolDownload
- VietnamDownload
- Vietnam – ProtocolDownload
- Zambia (File to follow)Download
- ZimbabweDownload
- Tax Information Exchange Agreements
- TIEAs pending