The income tax treaty between Guyana and the United Arab Emirates was signed on 24 March 2022. The treaty is the first of its kind between the two countries.
Taxes Covered
The treaty covers Guyana income tax, corporation tax, capital gains tax, and property tax. It covers UAE income tax and corporate tax.
Income From Hydrocarbons
Article 3 (Income from Hydrocarbons) provides that, notwithstanding any other provision of the treaty, nothing shall affect the right of either one of the Cont…