United Arab Emirates

The United Arab Emirates has 95 tax agreements in force, as reported in its response to the Peer Review questionnaire. Twenty-one of those agreements, the agreements with Belgium, Canada, Finland, France, India, Ireland, Japan, Jersey, Korea, Lithuania, Luxembourg, Malta, the Netherlands, New Zealand, Poland, Saudi Arabia, Serbia, Singapore, Slovenia, Ukraine and the United Kingdom, comply with the minimum standard.

The United Arab Emirates signed the MLI in 2018 and deposited its instrument of ratification on 29 May 2019. The MLI entered in force for the United Arab Emirates on 1 September 2019. The United Arab Emirates has not listed its agreements with San Marino. These agreements will therefore not, at this stage, be modified by the MLI. San Marino has listed its agreement with the United Arab Emirates under the MLI.

The United Arab Emirates is implementing the minimum standard through the inclusion of the preamble statement and the PPT.1

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

As mentioned above, the United Arab Emirates has not listed its agreement with San Marino under the MLI. Listing the agreement under the MLI or entering into bilateral renegotiations to implement the minimum standard would ensure that the minimum standard could be implemented in that non-covered agreement.


← 1. 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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