United Arab Emirates

The United Arab Emirates has 92 tax agreements in force, as reported in its response to the Peer Review questionnaire. Its agreement with Saudi Arabia complies with the minimum standard.

The United Arab Emirates signed the MLI in 2018 and deposited its instrument of ratification on 29 May 2019, listing 91 tax agreements.1

The United Arab Emirates is implementing the minimum standard through the inclusion of the preamble statement and the PPT.2

The agreements that will be modified by the MLI will come into compliance with the minimum standard once the provisions of the MLI take effect.

No jurisdiction has raised any concerns about their agreements with the United Arab Emirates.


← 1. In total, the United Arab Emirates listed 114 agreements under the MLI, 23 of which (the agreements with Angola*, Antigua and Barbuda, Belize, Benin, Bermuda, Burundi*, Cameroon, Colombia, Costa Rica, Ecuador*, Equatorial Guinea*, Ethiopia*, Gambia*, Iraq*, Libya*, Mali*, Mauritania*, Nigeria, Palestine*, Paraguay, Rwanda*, St Kitts and Nevis and Uganda*) are not yet in force.

← 2. For its agreements listed under the MLI, the United Arab Emirates is implementing the preamble statement (Article 6 of the MLI) and the PPT (Article 7 of the MLI).

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