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AuthorTruby, Jon Mark
AuthorCywie, arnaud
Available date2021-11-25T09:04:22Z
Publication Date2015
Publication NameIntertax
URIhttp://hdl.handle.net/10576/25153
URIhttps://www.deepdyve.com/lp/kluwer-law-international/free-zones-in-the-united-arab-emirates-domestic-and-international-tax-90tDcWbQPg
AbstractFree Zones in the United Arab Emirates (UAE) offer an abundance of tax and economic advantages for companies wishing to incorporate in the UAE and develop their business with a high degree of flexibility. However, the application of Double Taxation Agreements (DTAs) makes it increasingly difficult to their access benefits, namely the reduction of withholding tax on dividends or interests, as Contracting States tend to require at least Tax Residency Certificates (TRCs). This increasingly pressing requirement leads to a double issue: the choice of the Free Zone in which it is conceivable to obtain a TRC and the general anti-abuse clause which could still allow the Contracting State to deny the right of benefiting from the provisions of a DTA even when a TRC has been issued. This article utilizes the example of the DTA between the UAE and Switzerland to illustrate and analyse this problem.
Languageen
PublisherKluwer Law International
SubjectUnited Arab Emirates
International Tax
Issues
Free Zones
benefits
TitleFree Zones in the United Arab Emirates: Domestic and International Tax Issues
TypeArticle
Pagination474-476
Issue Number7
Volume Number43
dc.accessType Abstract Only


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