As previously reported, the income and capital tax treaty between Antigua and Barbuda and the United Arab Emirates entered into force on 24 February 2022. The treaty, signed 15 January 2017, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Antigua and Barbuda taxes of every kind and description, and covers UAE income tax and corporate tax.
Income from Hydrocarbons
Article 3 (Income from Hydrocarbons) provides that, notwithstanding any other provision o…