The Income Tax Convention between Canada and the United Arab Emirates, originally signed by the parties on June 9, 2002, entered into force on May 25, 2004. In accordance with Article 30 of the Convention, its provisions will have effect, in respect of withholding taxes, on amounts paid or credited to non-residents on or after January 1, 2004 and, in respect of other taxes, for taxation years beginning on or after January 1, 2004.

type International Law Updates - June 8, 2004