Home1997 Treaties and Agreements ...United Arab Emirates (12906) – Agreement Regarding Taxation of Income Derived from the International Operation of Ships or Aircraft hide United Arab Emirates (12906) – Agreement Regarding Taxation of Income Derived from the International Operation of Ships or Aircraft TIAS Office of Treaty Affairs December 1, 1997 Taxation: Shipping and Aircraft Agreement effected by exchange of notes at Abu Dhabi October 7 and December 1, 1997; Entered into force December 1, 1997; Effective January 1, 1994. Download attachment [289 KB] Tags Taxation Treaties United Arab Emirates