Indo - UAE Treaty - Recent Amendments

The Indo - UAE treaty has been subject matter of controversy for more than a decade particularly on the issue of whether Indian Nationals settled in UAE are entitled to treaty benefits.  The basis for such a controversy was the absence of a tax regime in UAE leading the Department to contend that the Treaty cannot provide benefits to those who suffer tax in only one jurisdiction, or where there is no case of the same income being taxed twice in two different jurisdictions.

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