In order to enjoy the benefits of international agreements affecting double taxation of companies operating in the United Arab Emirates, it is essential to obtain tax residency certificate. Such certificate is provided by state tax authorities.
Individuals residing in the UAE are also required to obtain tax residency certificate in the UAE if application of the agreements is required.
The tax residence certificate is always issued to some specific country which has the double tax treaty with UAE. Means, for example, if you need tax residency certificate for 2 countries which have the agreement with UAE – 2 certificates are to be requested at the ministry of finance of UAE.
Please be aware that even the availability of tax residency certificate is not a guarantee that it would be recognized by the foreign authority. Some countries have some certain requirements for the tax certificate to be applicable, for example, possibility to prove the real existence of the company with personnel and office and the availability of real business and not only passive income.
