According to an update from the UAE Ministry of Finance, the income tax treaty with Antigua and Barbuda entered into force on 24 February 2022. The treaty, signed 15 January 2017, is the first of its kind between the two countries.
Withholding Tax Rates
- Dividends - 0%
- Interest - 0%
- Royalties - domestic rates apply
Double Taxation Relief
Both countries generally apply the credit method for the elimination of double taxation.
Effective Date
The treaty applies from 1 January of the ye…