Russia and UAE are negotiating the new double taxation deal. They are discussing the standard 10-10-10 model (dividends, interest, and royalties). UAE insists on conditions no favorable than Russia has with other GCC countries: 5-0-0 with Qatar, 5-0-10 with Saudi Arabia and 10-10-10 with Oman.
Russia, in turn, wants to prevent its businesses from using foreign jurisdictions solely to apply reduced tax rates or to evade taxes. Contrariwise, it wants the tax agreement facilitates the inflow of foreign investment into Russia. So, it is considering reduced tax rates but not so low as it previously had with the Western countries.