SYNTHESISED TEXT OF THE MLI AND THE CONVENTION BETWEEN IRELAND AND THE UNITED ARAB EMIRATES FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND CAPITAL GAINS

This document presents the synthesised text for the application of the Convention between Ireland and the United Arab Emirates for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital Gains signed on 1 July 2010 (the “Convention”) as modified by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting signed by Ireland on 7 June 2017 and by United Arab Emirates on 27 June 2018 (the “MLI”). 

This document was prepared in consultation with the competent authority of the United Arab Emirates and represents our shared understanding of the modifications made to the Convention by the MLI. 

This was prepared on the basis of the MLI pos...