Tax Treaty developments GCC Member States

UAE approves the Double Tax Treaty with Kuwait

On 3 February 2025, the Emirati Cabinet has approved the Double Tax Treaty (DTT), concluded in 2024, with Kuwait. We will report on further developments as they occur.

Bahrain Shura Council approves Double Tax Treaty with Guernsey

On 16 March 2025, the Bahraini Shura Council has approved the DTT between Bahrain and Guernsey. Further developments will be reported as they occur. 

Russia and the UAE sign new Double Tax Treaty

On 17 February 2025, the UAE and Russia have signed a new DTT, which replaces the DTT from 2011. We will report on further developments as they occur. 

Protocol to Double Tax Treaty between Norway and Qatar approved

On 25 March 2025, the Norwegian parliament has approved the Protocol to the DTT of 2009 between Norway and Qatar. Further developments will be reported as they occur. 

Omand and Iraq initial Double Tax Treaty

On 21 February 2025, Oman and Iraq have initialed a DTT between the two jurisdictions. We will report on further developments as they occur.

Saudi Arabia authorizes signing of Double Tax Treaty with Serbia

On 11 February 2025, The Saudi Arabian Cabinet of Ministers authorized the signing of a DTT with Serbia. Further developments will be reported as they occur.

Bahrain ratifies Double Tax Treaty with the UAE

On 11 March 2025, Bahrain has ratified the DTT between Bahrain and the UAE. The ratification law is awaiting publication in Bahrain's Official Gazette. We will report on further developments as they occur.

Oman ratifies Double Tax Treaty with Tanzania

On 3 March 2025, Oman has ratified the DTT with Tanzania, which was signed on 15 December 2024. The decree is awaiting publication in Oman's Official Gazette Further developments will be reported as they occur. 

Qatar ratifies Double Tax Treaty with Saudi Arabia

According to a publication of 13 February 2025, the Emir of Qatar has ratified the DTT concluded between Qatar and the Kingdom of Saudi Arabia. We will report on further developments as they occur.

Oman ratifies Double Tax Treaty with Cyprus

On 3 March 2025, Oman has ratified the DTT between Oman and Cyprus. The relevant decree is awaiting publication in Oman's Official Gazette. Further developments will be reported as they occur.

Saudi Arabia – Mauritania Double Tax Treaty enters into force

According to an official circular issued in Saudi Arbia on 3 February 2025, the DTT between Saudi Arabia and Mauritania entered into force from 1 January 2025. The DTT applies from 1 January 2026 for withholding and other taxes.

UAE approves the Double Tax Treaty with Qatar

On 3 February 2025, the Emirati Cabinet has approved the DTT, concluded in 2024, with Qatar. We will report on further developments as they occur.

Luxembourg approves Double Tax Treaty with Oman

On 7 March 2025, Luxembourg has approved the DTT between Luxembourg and Oman, which was concluded in 2024. Further developments will be reported as they occur.

Greece terminates Double Tax Treaty with the UAE

According to a 24 February 2025 publication by the Greek tax authorities, the DTT between Greece and the UAE of 2010, is terminated.

Saudi Arabia approves Double Tax Treaty with Iceland

On 18 March 2025, the Saudi Arabian Council of Ministers approved the DTT, concluded in 2024, with Iceland. We will report on further developments as they occur.

 

Conclusion

The GCC Member States continue expanding and updating their Double Tax Treaty networks for the benefit of international businesses.