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The first-time tax treaty between Korea (Rep.) and the United Arab Emirates, signed on 22 September 2003, entered into force on 2 March 2005. The treaty generally applies retroactively from 1 January 2003.

27 April 2005|Treaty Development|Korea (Rep.) - United Arab Emirates

The maximum rates of withholding tax are:

-		10% in dividends in general, but 5% if the beneficial owner is a company or enterprise (not partnership) that controls directly at least 10% of the capital of the company paying the dividends;
-		10% on interest;
-		0% on royalties.

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