Last Updated on September 3, 2026 by Shitiz Srivastava
In this table, the key sources include UAE and Indian government portals (Federal Tax Authority, Dubai Land Department, Ministry of Finance, Income Tax Department, etc.), authoritative books, OECD and UN databases, and expert analyses.
| Portal Name | Agency | Scope | Key Documents | Link |
|---|---|---|---|---|
| Federal Tax Authority | UAE Ministry of Finance | Tax laws (VAT, Corporate Tax, Excise) | VAT legislation, Corporate Tax Law (FDL 47/2022), guidelines, e-forms | tax.gov.ae |
| Dubai Land Department | Dubai Government | Dubai real estate registry & property laws | Real Property Law No. 7 of 2006, registration rules, ownership data | dlp.dubai.gov.ae |
| Ministry of Finance (UAE) | UAE Ministry of Finance | Federal fiscal policy | Decree-laws (e.g. Corporate Tax Law), Cabinet Decisions, Budget laws | mof.gov.ae |
| Income Tax Department (India) | Government of India (Dept. of Revenue) | Income tax laws & DTAA treaties | India–UAE DTAA text, ITR forms, notifications | incometaxindia.gov.in |
| Ministry of Finance (India) | Government of India (Dept. of Revenue) | Tax policy & legislation | Finance Acts, amendment notifications, circulars (e.g., Form 10FA) | finmin.nic.in |
| Ministry of External Affairs | Government of India | External affairs & NRI guidelines | NRI taxation guidebook, consular info, DTAA resources | mea.gov.in |
| Organisation for Economic Co-operation and Development (OECD) | OECD | Global double tax treaties | India–UAE DTAA (1993), MLI details, commentary | oecd.org |
| United Nations Conference on Trade and Development (UNCTAD) | United Nations | Investment treaties | India–UAE Bilateral Investment Treaty (2022) summary | unctad.org |
| Dubai Department of Economy and Tourism (DED) | Dubai Government | Business & commercial regulations | Freehold ownership lists, investor guides | ded.ae |
| Reserve Bank of India (RBI – FEMA) | Reserve Bank of India | Foreign exchange regulations | LRS guidelines, ODI rules, NRI investment FAQs | rbi.org.in |
FAQs – Official UAE & India Tax and Property Portals
Also Read : Top 10 Books on UAE/India Tax & Property
People Also Ask
Is the India–UAE DTAA automatically applicable to NRIs?
No. The DTAA applies based on tax residency status, income type, and treaty eligibility conditions. A taxpayer must meet residency requirements and may need a Tax Residency Certificate (TRC).
Can foreigners own property in Dubai?
Yes, non-UAE nationals can own property in designated freehold areas as approved by Dubai authorities. Ownership rights vary depending on the area and property type.
Where can I verify UAE Corporate Tax law officially?
The official Corporate Tax legislation is published by the Federal Tax Authority and the UAE Ministry of Finance.
Does RBI control overseas investments by Indian residents?
Yes. Overseas remittances and investments are regulated by the Reserve Bank of India under FEMA and related regulations.
Are OECD treaty summaries legally binding?
OECD commentary provides interpretative guidance, but the legally binding document is the signed tax treaty between the two countries.
