{"version":2,"checked_at":"2026-11-12","rows":[{"payment":"dividends","home_rate":"0% (UAE Corporate Tax Law Art 45(1): State Sourced Income of a Non-Resident not attributable to a PE or nexus is taxed at 0% withholding tax)","partner_rate":"Dividends: 12.8% (individuals), otherwise 25% (CGI art 119 bis(2) with art 187); interest: generally exempt for non-residents save ETNC (75%); royalties: 25% (CGI art 182 B II, at the art 219 rate).","treaty_rate":"0%: \"ne sont imposables que dans cet autre Etat\" (Art 8(1)). No participation threshold.","conditions":"Recipient must be the beneficial owner\nMLI principal purpose test applies","position_as_at":"2026-11-12","source":"https://bofip.impots.gouv.fr/export/pdf/10810"},{"payment":"interest","home_rate":"0% (UAE Corporate Tax Law Art 45(1): State Sourced Income of a Non-Resident not attributable to a PE or nexus is taxed at 0% withholding tax)","partner_rate":"Dividends: 12.8% (individuals), otherwise 25% (CGI art 119 bis(2) with art 187); interest: generally exempt for non-residents save ETNC (75%); royalties: 25% (CGI art 182 B II, at the art 219 rate).","treaty_rate":"0%: taxable only in the residence state (Art 9(1)).","conditions":"Recipient must be the beneficial owner","position_as_at":"2026-11-12","source":"https://bofip.impots.gouv.fr/export/pdf/10810"},{"payment":"royalties","home_rate":"0% (UAE Corporate Tax Law Art 45(1): State Sourced Income of a Non-Resident not attributable to a PE or nexus is taxed at 0% withholding tax)","partner_rate":"Dividends: 12.8% (individuals), otherwise 25% (CGI art 119 bis(2) with art 187); interest: generally exempt for non-residents save ETNC (75%); royalties: 25% (CGI art 182 B II, at the art 219 rate).","treaty_rate":"0%: taxable only in the residence state (Art 10(1)); includes equipment.","conditions":"Recipient must be the beneficial owner","position_as_at":"2026-11-12","source":"https://bofip.impots.gouv.fr/export/pdf/10810"}]}