United Arab Emirates

United Arab Emirates has exchange of information relationships with 106 jurisdictions through 99 DTCs and 8 TIEAs.

About this list of agreements »

Information on a jurisdiction's exchange of information agreements contained reflects the most up to date information available to the Global Forum.

Jurisdictions may have signed further agreements that are not reflected. In particular, other mechanisms including the EU Council Directive 2011/16/EU on administrative co-operation in the field of taxation and the multilateral Convention on Mutual Administrative Assistance in Tax Matters are not reflected in the list of agreements yet. Technical adjustments are being performed in the EOI Portal in order to display multilateral agreements and developments are expected soon. The public should consult the detailed analysis of the jurisdiction’s EOI mechanisms contained in its published peer review reports and also consult the relevant government agencies in the jurisdictions concerned.

The determination as to whether an agreement meets the international standard is based on the results of the peer review process. Where neither jurisdiction has been subject to a peer review, or where one of the jurisdictions is not a member of the Global Forum (and so no information is available regarding whether that jurisdiction can exchange information to the standard) and so it is not possible to say that the agreement meets the standard, then the agreement's status is "unreviewed".

Jurisdiction Type of EOI Arrangement Date Signed Date entered into Force Meets standard Contains paras 4 and 5  
Tunisia DTC  10 Apr 1996  1996-04-10 24 Feb 1997  1997-02-24 Yes No
Nigeria DTC  19 Jan 2016  2016-01-19 not yet in force  1900-01-01 Yes No
Belize DTC  2 Oct 2015  2015-10-02 not yet in force  1900-01-01 Yes No
Portugal DTC  17 Jan 2011  2011-01-17 22 May 2012  2012-05-22 Yes Yes
Comoros DTC  26 Mar 2015  2015-03-26 not yet in force  1900-01-01 Unreviewed No
Luxembourg DTC  20 Nov 2005  2005-11-20 19 Jun 2009  2009-06-19 Yes No
Slovenia DTC  12 Oct 2013  2013-10-12 27 Aug 2014  2014-08-27 Yes Yes
Poland DTC  31 Jan 1993  1993-01-31 29 Jan 2004  2004-01-29 Yes Yes
Guinea DTC  13 Nov 2011  2011-11-13 9 Jul 2014  2014-07-09 Yes Yes
Faroe Islands TIEA  2 May 2016  2016-05-02 not yet in force  1900-01-01 Unreviewed Yes
Russian Federation DTC  7 Dec 2011  2011-12-07 23 Jun 2013  2013-06-23 Unreviewed Yes
Georgia DTC  25 Nov 2010  2010-11-25 28 Apr 2011  2011-04-28 Yes Yes
Spain DTC  4 Feb 2006  2006-02-04 2 Apr 2007  2007-04-02 Yes Yes
Iceland TIEA  12 Apr 2016  2016-04-12 not yet in force  1900-01-01 Yes Yes
Morocco DTC  9 Feb 1999  1999-02-09 26 Sep 1999  1999-09-26 No No
Bangladesh DTC  17 Jan 2011  2011-01-17 13 Jun 2011  2011-06-13 Unreviewed No
Senegal DTC  22 Oct 2015  2015-10-22 not yet in force  1900-01-01 Yes Yes
Algeria DTC  24 Apr 2001  2001-04-24 28 Nov 2001  2001-11-28 Unreviewed No
Burundi DTC  16 Feb 2017  2017-02-16 not yet in force  1900-01-01 Unreviewed No
Belgium DTC  30 Sep 1996  1996-09-30 6 Jan 2004  2004-01-06 Yes No
Finland TIEA  28 Mar 2016  2016-03-28 not yet in force  1900-01-01 Yes Yes
Mongolia DTC  21 Feb 2001  2001-02-21 29 Nov 2002  2002-11-29 Unreviewed No
Saint Kitts and Nevis DTC  24 Nov 2016  2016-11-24 not yet in force  1900-01-01 Unreviewed Yes
Ukraine DTC  22 Jan 2003  2003-01-22 8 Mar 2004  2004-03-08 No No
Korea, Republic of DTC  22 Sep 2003  2003-09-22 4 May 2004  2004-05-04 Yes No
Kazakhstan DTC  22 Dec 2008  2008-12-22 30 Jun 2009  2009-06-30 No Yes
Viet nam DTC  16 Feb 2009  2009-02-16 11 Oct 2009  2009-10-11 Unreviewed Yes
Thailand DTC  1 Mar 2000  2000-03-01 12 Nov 2000  2000-11-12 No No
Slovakia DTC  21 Dec 2015  2015-12-21 1 Apr 2017  2017-04-01 Yes Yes
Uruguay DTC  10 Oct 2014  2014-10-10 13 Jun 2016  2016-06-13 Yes No
Colombia TIEA  9 Feb 2016  2016-02-09 not yet in force  1900-01-01 Yes Yes
Hong Kong, China DTC  11 Dec 2014  2014-12-11 10 Dec 2015  2015-12-10 Unreviewed Yes
Switzerland DTC  6 Oct 2011  2011-10-06 21 Oct 2012  2012-10-21 Yes Yes
United Kingdom DTC  12 Apr 2016  2016-04-12 25 Dec 2016  2016-12-25 Yes Yes
Uzbekistan DTC  26 Oct 2007  2007-10-26 28 Sep 2008  2008-09-28 Unreviewed No
South Africa DTC  23 Nov 2015  2015-11-23 23 Nov 2016  2016-11-23 Yes Yes
Pakistan DTC  7 Feb 1993  1993-02-07 29 Jan 1994  1994-01-29 Yes No
Estonia DTC  20 Apr 2011  2011-04-20 29 Mar 2012  2012-03-29 Yes Yes
Mexico DTC  20 Nov 2012  2012-11-20 9 Jul 2014  2014-07-09 Yes Yes
Norway TIEA  3 Nov 2015  2015-11-03 15 Feb 2017  2017-02-15 Yes Yes
Romania DTC  4 May 2015  2015-05-04 11 Dec 2016  2016-12-11 Unreviewed Yes
Sudan DTC  15 Mar 2001  2001-03-15 28 Nov 2001  2001-11-28 Unreviewed No
Montenegro DTC  26 Mar 2012  2012-03-26 11 Feb 2013  2013-02-11 Unreviewed Yes
Jersey DTC  20 Apr 2016  2016-04-20 not yet in force  1900-01-01 Yes Yes
Czech Republic DTC  30 Sep 1996  1996-09-30 9 Aug 1997  1997-08-09 No No
Ethiopia DTC  12 Apr 2015  2015-04-12 not yet in force  1900-01-01 Unreviewed No
Paraguay DTC  16 Jan 2017  2017-01-16 not yet in force  1900-01-01 Unreviewed No
Hungary DTC  30 Apr 2013  2013-04-30 4 Oct 2014  2014-10-04 Yes Yes
Libya DTC  1 Apr 2013  2013-04-01 not yet in force  1900-01-01 Unreviewed Yes
Fiji DTC  1 Aug 2012  2012-08-01 20 Dec 2013  2013-12-20 Unreviewed Yes
Mauritius DTC  18 Sep 2006  2006-09-18 31 Jul 2007  2007-07-31 Yes No
New Zealand DTC  22 Oct 2003  2003-10-22 4 May 2004  2004-05-04 Yes No
Austria DTC  22 Sep 2003  2003-09-22 1 Sep 2004  2004-09-01 No No
Panama DTC  13 Oct 2012  2012-10-13 23 Oct 2013  2013-10-23 Yes Yes
Malta DTC  13 Mar 2006  2006-03-13 18 May 2007  2007-05-18 Yes No
Serbia DTC  13 Jan 2013  2013-01-13 2 Jul 2013  2013-07-02 Unreviewed Yes
Former Yugoslav Republic of Macedonia DTC  26 Oct 2015  2015-10-26 8 Feb 2017  2017-02-08 Unreviewed No
Netherlands DTC  8 May 2007  2007-05-08 2 Jun 2010  2010-06-02 Yes Yes
Yemen DTC  13 Feb 2001  2001-02-13 25 Aug 2001  2001-08-25 Unreviewed No
Ecuador DTC  9 Nov 2016  2016-11-09 not yet in force  1900-01-01 Unreviewed No
Uganda DTC  9 Jun 2015  2015-06-09 not yet in force  1900-01-01 Yes No
Lebanon DTC  17 May 1998  1998-05-17 25 Oct 1998  1998-10-25 No No
Italy DTC  22 Jan 1995  1995-01-22 5 Nov 1997  1997-11-05 Yes No
Lithuania DTC  30 Jun 2013  2013-06-30 19 Dec 2014  2014-12-19 Yes Yes
Germany DTC  1 Jul 2010  2010-07-01 1 Feb 2011  2011-02-01 Yes Yes
Cyprus DTC  27 Feb 2011  2011-02-27 1 Jan 2014  2014-01-01 Yes Yes
Syrian Arab Republic DTC  26 Jan 2000  2000-01-26 11 Jun 2000  2000-06-11 Unreviewed No
Mozambique DTC  24 Sep 2003  2003-09-24 4 May 2004  2004-05-04 No No
Sweden TIEA  5 Nov 2015  2015-11-05 1 Apr 2017  2017-04-01 Yes Yes
Latvia DTC  11 Mar 2012  2012-03-11 11 Jun 2013  2013-06-11 No No
Turkmenistan DTC  9 Jun 1998  1998-06-09 24 Nov 1999  1999-11-24 Unreviewed No
Kyrgyzstan DTC  7 Dec 2014  2014-12-07 not yet in force  1900-01-01 Unreviewed No
China DTC  1 Jul 1993  1993-07-01 5 Jun 1994  1994-06-05 Yes No
Philippines DTC  21 Sep 2003  2003-09-21 2 Oct 2008  2008-10-02 Yes No
Kosovo DTC  20 May 2016  2016-05-20 not yet in force  1900-01-01 Unreviewed No
Barbados DTC  22 Sep 2014  2014-09-22 not yet in force  1900-01-01 Yes No
Finland DTC  12 Mar 1996  1996-03-12 24 Feb 1997  1997-02-24 Yes No
Argentina TIEA  5 Feb 2016  2016-02-05 17 Jan 2017  2017-01-17 Yes Yes
Benin DTC  4 Mar 2013  2013-03-04 not yet in force  1900-01-01 Unreviewed No
Greece DTC  18 Jan 2010  2010-01-18 not yet in force  1900-01-01 Yes Yes
Singapore DTC  1 Dec 1995  1995-12-01 30 Aug 1996  1996-08-30 No No
Venezuela DTC  11 Dec 2010  2010-12-11 28 Mar 2011  2011-03-28 Unreviewed Yes
Belarus DTC  27 Feb 2000  2000-02-27 2 Jun 2001  2001-06-02 Unreviewed No
Equatorial Guinea DTC  19 Oct 2016  2016-10-19 not yet in force  1900-01-01 Unreviewed No
France DTC  19 Jul 1989  1989-07-19 15 Nov 1989  1989-11-15 Yes No
Brunei Darussalam DTC  21 May 2013  2013-05-21 21 Nov 2014  2014-11-21 Yes Yes
Tajikistan DTC  17 Dec 1995  1995-12-17 29 Jan 2000  2000-01-29 Unreviewed No
Jordan DTC  5 Apr 2016  2016-04-05 10 Jan 2017  2017-01-10 Unreviewed No
Armenia DTC  22 Apr 2002  2002-04-22 29 Dec 2004  2004-12-29 Unreviewed No
Seychelles DTC  18 Sep 2006  2006-09-18 23 Apr 2007  2007-04-23 Yes Yes
India DTC  29 Apr 1992  1992-04-29 22 Sep 1993  1993-09-22 Yes Yes
Mauritania DTC  21 Oct 2015  2015-10-21 not yet in force  1900-01-01 Yes No
Malaysia DTC  28 Nov 1995  1995-11-28 18 Sep 1996  1996-09-18 No No
Egypt DTC  4 Dec 1994  1994-12-04 26 Mar 1995  1995-03-26 Unreviewed No
Denmark TIEA  4 Nov 2015  2015-11-04 not yet in force  1900-01-01 Yes Yes
Ireland DTC  1 Jul 2010  2010-07-01 2 Jun 2011  2011-06-02 Yes Yes
Andorra DTC  28 Jul 2015  2015-07-28 not yet in force  1900-01-01 Yes No
Kenya DTC  11 Nov 2011  2011-11-11 not yet in force  1900-01-01 Yes Yes
Turkey DTC  29 Jan 1993  1993-01-29 29 Jan 1994  1994-01-29 Yes No
Albania DTC  13 Mar 2014  2014-03-13 not yet in force  1900-01-01 Unreviewed Yes
Japan DTC  2 May 2013  2013-05-02 24 Dec 2014  2014-12-24 Yes Yes
Liechtenstein DTC  1 Oct 2015  2015-10-01 24 Feb 2017  2017-02-24 Unreviewed Yes
Sri Lanka DTC  7 Jul 1992  1992-07-07 4 May 2004  2004-05-04 Unreviewed No
Indonesia DTC  30 Nov 1995  1995-11-30 8 Nov 1996  1996-11-08 No No
Azerbaijan DTC  20 Nov 2006  2006-11-20 30 Apr 2007  2007-04-30 No No
Bosnia and Herzegovina DTC  18 Sep 2006  2006-09-18 30 Apr 2007  2007-04-30 Unreviewed No
Canada DTC  9 Jun 2002  2002-06-09 7 Jan 2004  2004-01-07 Yes No