Russia has ratified the Double Taxation Treaty with the UAE

On 7 July 2025, the Federal Law ratifying the Treaty for the Avoidance of Double Taxation between Russia and the UAE ("DTT") was officially published after being signed by the Russian President Vladimir Putin. This means that procedures required for the ratification of the DTT on the Russian side have now been completed. If, by the end of 2025, the UAE completes the steps required under its domestic law for the ratification of the DTT and the states exchange written notifications of the completion of internal procedures, the provisions of the DTT between Russia and the UAE will enter into force on 1 January 2026.

At present, the status of the ratification of the DTT on the UAE’s side is unknown. We will monitor further developments.