The new income and capital tax treaty between Russia and the United Arab Emirates entered into force on 18 July 2025. The treaty, signed 17 February 2025, replaces the limited tax treaty signed in 2011, which generally only applies with respect to income/gains derived by a Contracting State or its financial and investment institutions.
Taxes Covered
The treaty covers Russian corporate income tax, personal income tax, corporate property tax, and personal property tax. It covers UAE income t…