The agreement was signed in Abu Dhabi on February 17, 2025.
The agreement applies to individuals and legal entities that are residents of one or both Contracting States, covering taxes on income and capital gains levied on behalf of a Contracting State, its political subdivisions, or local authorities regardless of the manner they are levied. Taxes on income and capital gains shall include taxes levied on total income or capital gains, or on isolated components of income or capital gains.