Double Taxation 

Double Taxation 

Double taxation occurs when the same income is taxed in two different jurisdictions, which can happen in international trade and investment scenarios. To prevent this, the UAE has signed over 100 Double Taxation Avoidance Agreements (DTAAs) with various countries, ensuring that UAE-based companies and individuals do not pay taxes twice on the same income. While the UAE does not impose personal income tax, businesses subject to corporate tax (effective from 2023) may still benefit from DTAA provisions to minimize tax exposure. Companies engaged in cross-border business should carefully structure their operations to maximize tax efficiency under these agreements.