{"id":6196,"date":"2026-02-13T13:20:13","date_gmt":"2026-02-13T13:20:13","guid":{"rendered":"https:\/\/well-tax.com\/?p=6196"},"modified":"2026-02-13T13:55:35","modified_gmt":"2026-02-13T13:55:35","slug":"scambio-di-informazioni-a-fini-fiscali-in-uae-aggiornamenti-chiave-e-implicazioni-pratiche","status":"publish","type":"post","link":"https:\/\/well-tax.com\/it\/uae-exchange-of-information-for-tax-purposes-key-updates-and-practical-implications\/","title":{"rendered":"Scambio di informazioni fiscali negli Emirati Arabi Uniti: aggiornamenti chiave e implicazioni pratiche"},"content":{"rendered":"\n
\n
\"\"<\/figure>\n<\/figure>\n\n\n\n

The UAE Ministry of Finance (MoF) has announced the issuance of Cabinet Decision No. 209 of 2025 on the Exchange of Information for Tax Purposes upon Request, reinforcing the country\u2019s commitment to international tax transparency and cooperation.<\/p>\n\n\n\n

The new decision introduces a unified legal framework governing how tax information is shared with foreign authorities upon request. It formalises the UAE\u2019s implementation of the Exchange of Information for Tax Purposes upon Request Standard, an internationally recognised mechanism that enables tax authorities to obtain relevant information from other jurisdictions for tax compliance and enforcement.<\/p>\n\n\n\n

Strengthening International Tax Cooperation<\/h2>\n\n\n\n

The UAE has steadily strengthened its international tax framework over the years. It joined the OECD Global Forum on Transparency and Exchange of Information for Tax Purposes in 2010, became a signatory to the Convention on Mutual Administrative Assistance in Tax Matters in 2017, and has signed more than 140 Double Taxation Agreements (DTAs).<\/p>\n\n\n\n

Cabinet Decision No. 209 of 2025 consolidates these commitments into a comprehensive structure to ensure consistent handling of information requests across authorities and regulatory bodies.<\/p>\n\n\n\n

To better understand how international tax cooperation and information exchange interact with cross-border structuring, readers may also refer to WellTax\u2019s analysis of the UK\u2013UAE Double Tax Treaty<\/a>. Our article explores how enterprise concepts influence cross-border tax planning and risk assessment in multi-jurisdiction operations.<\/p>\n\n\n\n

Clear Framework for Information Exchange<\/h2>\n\n\n\n

The decision establishes a clear legislative basis for maintaining and providing key categories of information, including:<\/p>\n\n\n\n

    \n
  • Ownership and beneficial ownership details<\/li>\n\n\n\n
  • Banking and financial information<\/li>\n\n\n\n
  • Accounting records<\/li>\n\n\n\n
  • Information relating to legal persons and legal arrangements<\/li>\n<\/ul>\n\n\n\n

    It also clarifies the roles of government entities responsible for collecting, verifying, and submitting information to the Ministry of Finance.<\/p>\n\n\n\n

    To support proper implementation, the framework includes proportionate administrative measures and defined grievance procedures, ensuring transparency while maintaining procedural safeguards.<\/p>\n\n\n\t\t

    \n\t\t\t\t\t
    \n\t\t\t\t\t\t
    \n\t\t\t\t\t
    \n\t\t\t
    \n\t\t\t\t\t\t
    \n\t\t\t\t
    \n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"\"\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
    \n\t\t\t\t
    \n\t\t\t\t\t\t\t\t\t

    Seeking direction or exploring opportunities?<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

    \n\t\t\t\t
    \n\t\t\t\t\t\t\t\t\t

    Contact us by using the form below.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

    \n\t\t\t\t
    \n\t\t\t\t\t\t\t
    \n\t\t\t\n\t\t\t\n\t\t\t\n\n\t\t\t\t\t\t\t\n\t\t\t\n\t\t\t
    \n\t\t\t\t\t\t\t\t
    \n\t\t\t\t\t\t\t\t\t\t\t\t