The Ministry of Finance has issued Cabinet Decision No. 209 of 2025 on Exchange of Information upon Request for Tax Purposes, reinforcing the UAE’s framework for international tax cooperation.
Unified framework for information exchange
The decision strengthens the country’s adherence to the Standard on Exchange of Information on Request. Moreover, it introduces a single legislative framework to ensure consistent implementation across relevant authorities. As a result, stakeholders benefit from clearer procedures and aligned compliance requirements.
Since joining the OECD Global Forum in 2010 and signing the Convention on Mutual Administrative Assistance in Tax Matters in 2017, the UAE has expanded its global tax network. Additionally, the country has concluded more than 140 double taxation agreements, which support structured information exchange and enhance confidence in the tax system.
Clear obligations and oversight
The new framework establishes a legislative basis for maintaining ownership, identity, banking, and accounting records. Furthermore, it clarifies the roles of government and regulatory bodies in collecting and providing information.
The decision also introduces proportionate administrative measures and defines grievance procedures. Consequently, authorities can handle foreign tax requests consistently while ensuring transparency and regulatory certainty for businesses and individuals.
