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<h3>Tax Rates</h3><table><tr><th>Item</th><th>Article reference</th><th>Applicable Rates</th><th>Comments</th></tr><tr><td>Dividends</td><td>Article 10</td><td>0% (residence state only)</td><td>Taxable only in the residence state of the beneficial owner. Does not apply if the beneficial owner has a PE or fixed base in the source state to which the holding is effectively connected (then Article 7 or 14 applies).</td></tr><tr><td>Interest</td><td>Article 11</td><td>0% (residence state only)</td><td>Taxable only in the residence state of the beneficial owner. Does not apply if the beneficial owner has a PE or fixed base in the source state to which the debt-claim is effectively connected (then Article 7 or 14 applies).</td></tr></table>

Agreement between the Government of the UNITED ARAB EMIRATES and the Government of the REPUBLIC OF YEMEN For the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income

StatusIn Force

Signed on13 February 2001

Entered into force25 August 2001

Amended on-

Terminated on-

The Government of the United Arab Emirates and the Government of the Republic of Yemen, desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income,

have agreed as follows:

This is an unofficial / best effort translation