This agreement followed a similar agreement between South Africa and Saudi Arabia. The DTA between South Africa and the UNITED Arab Emirates was not designed to allow expats to make an easy financial journey. PricewaterhouseCoopers points out that the main objective was “to reduce the administrative burden on international workers – not to offer a complete tax exemption”. If a resident works more than 183 days abroad without paying taxes abroad, that foreign income will benefit from double non-taxation. It is proposed to adapt this exemption so that foreign labour income is exempt only if it is taxable abroad. However, the DBA between South Africa and the United Arab Emirates allows for certain exceptions.