Double tax treaty: United Arab Emirates — Hong Kong: sourced answers
2 answers to specific questions — each with a verbatim quote from an official source and a link to it.
Every answer is checked against a verbatim quote from a stored copy of its source and has passed an independent review. This is reference information, not legal advice: rules change, and the outcome depends on your circumstances.
Tax treaty or act
When was the agreement signed (the latest protocol is in the caveat)
Signed 2014-12-11
«signed on 11 December 2014 (the “Agreement”), as modified by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting signed by the People’s Republic of China on 7 June 2017 and by the United Arab Emirates on 27 June 2018 (the “MLI”). This document was prepared on the basis of the reservations and notifications submitted to the Depositary by the People’s Republic of China on behalf of the Hong Kong Special Administrative Region of the People’s Republic of China (the “HKSAR”) on 25 May 2022 and 21 February 2023 and by the United Arab Emirates on 29 May 2019. These reservations and notifications are subject to modifications as provided in the MLI. Modifications made to reservations and notifications could modify the effects of the MLI on the Agreement. The sole purpose of this document is to facilitate the understanding of the application of the MLI to the Agreement and the document does not constitute a source of law. The authentic legal texts of the Agreement and the MLI remain the only legal texts applicable. The provisions of the MLI that are applicable with respect to the provisions of the Agreement are included in boxes»
Source: ird.gov.hk · source copy as of 2026-10-03
«United Arab Emirates 11.12.2014 12.05.2015 10.12.2015 Year of Assessment 2016/2017 CN Yes Yes United Kingdom 21.06.2010 28.09.2010 20.12.2010 Year of Assessment 2011/2012 BP Yes Yes Vietnam 16.12»
Source: ird.gov.hk · source copy as of 2026-10-02
When did the agreement or act enter into force
Entered into force 2015-12-10 (effective YA 2016/17; MLI modified)
«signed on 11 December 2014 (the “Agreement”), as modified by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting signed by the People’s Republic of China on 7 June 2017 and by the United Arab Emirates on 27 June 2018 (the “MLI”). This document was prepared on the basis of the reservations and notifications submitted to the Depositary by the People’s Republic of China on behalf of the Hong Kong Special Administrative Region of the People’s Republic of China (the “HKSAR”) on 25 May 2022 and 21 February 2023 and by the United Arab Emirates on 29 May 2019. These reservations and notifications are subject to modifications as provided in the MLI. Modifications made to reservations and notifications could modify the effects of the MLI on the Agreement. The sole purpose of this document is to facilitate the understanding of the application of the MLI to the Agreement and the document does not constitute a source of law. The authentic legal texts of the Agreement and the MLI remain the only legal texts applicable. The provisions of the MLI that are applicable with respect to the provisions of the Agreement are included in boxes»
Source: ird.gov.hk · source copy as of 2026-10-03
«United Arab Emirates 11.12.2014 12.05.2015 10.12.2015 Year of Assessment 2016/2017 CN Yes Yes United Kingdom 21.06.2010 28.09.2010 20.12.2010 Year of Assessment 2011/2012 BP Yes Yes Vietnam 16.12»
Source: ird.gov.hk · source copy as of 2026-10-02
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