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PBF

How we check

Every treaty fact here comes from an official source, with a link so you can check it.

Which sources we use, in order

  1. The treaty's own text, and the official gazette or tax authority of either country. The UAE and the partner country count equally.
  2. The countries' filings under the multilateral convention on tax treaties (the MLI).
  3. The UAE Ministry of Finance treaty table.
  4. The UAE Ministry of Finance treaties dashboard.

We do not rely on law firms, news reports or other secondary sources.

When sources agree

If two official sources give the same value, we treat that value as settled and show it.

When sources differ

When official sources give different dates, the page says "Sources differ". It shows the date the treaty applies from first, because that is the date that determines your tax. It then lists each date given, with a link to the source.

When there is only one source

If only one official source covers a point, we say so. For example: "In force per Monaco's official gazette; not yet listed by the UAE Ministry of Finance."

What we leave out

If we cannot confirm something from an official source, it stays off the site until we can.

How each entry is checked

Each entry is researched, then checked independently by a second reviewer. After that we re-check it against its source every week.

The "position as at" date

Each page shows a "position as at" date. This is the date we last checked the sources, and treaties can change after that date.

This is general information

These pages are general information, not advice. For help with a specific situation, use Ask PBF.

How we count

The hub count is made by PBF from official sources: partner governments, OECD MLI filings and the UAE Ministry of Finance. No official body publishes this number.