Russia and the United Arab Emirates (UAE) are about to conclude a double taxation agreement. However, the same advantageous conditions are probably not expected as in the case of conventional DTAs with western countries – whether the DTAs with western countries such as Germany, Austria, Switzerland, France or Italy will continue to exist or be temporarily unilaterally suspended is not yet clear definitively clarified but not very probable. On the other hand, as far as the agreement between Russia and the United Arab Emirates is concerned, the Central Bank of Russia is also preparing simplifications for foreign exchange residents with local Russian bank accounts in cross-border payments with the UAE.