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’s commitment to international tax transparency and cooperation.
The new decision introduces a unified legal framework governing how tax information is shared with foreign authorities upon request. It formalises the UAE’s 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.
Strengthening International Tax Cooperation
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).
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.
To better understand how international tax cooperation and information exchange interact with cross-border structuring, readers may also refer to WellTax’s analysis of the UK–UAE Double Tax Treaty. Our article explores how enterprise concepts influence cross-border tax planning and risk assessment in multi-jurisdiction operations.
Clear Framework for Information Exchange
The decision establishes a clear legislative basis for maintaining and providing key categories of information, including:
- Ownership and beneficial ownership details
- Banking and financial information
- Accounting records
- Information relating to legal persons and legal arrangements
It also clarifies the roles of government entities responsible for collecting, verifying, and submitting information to the Ministry of Finance.
To support proper implementation, the framework includes proportionate administrative measures and defined grievance procedures, ensuring transparency while maintaining procedural safeguards.
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Impact on Businesses and Entities
The new framework on exchange of information for tax purposes upon request provides greater clarity for companies, financial institutions, and legal structures operating in the UAE regarding record-keeping obligations and responsiveness to international tax information requests.
With global tax transparency standards becoming more stringent, businesses must ensure that their documentation, ownership records, and accounting systems are properly maintained and readily accessible.
Reinforcing the UAE’s Global Standing
Cabinet Decision No. 209 of 2025 reflects the UAE’s continued alignment with OECD tax transparency standards and its commitment to maintaining international confidence in its tax system. As cross-border information exchange becomes increasingly important worldwide, the UAE’s enhanced framework strengthens its position within the global tax environment.
Conclusion
With evolving global tax regulations, proactive compliance is essential. WellTax supports businesses in strengthening internal controls, reducing regulatory risk, and ensuring alignment with UAE and international tax transparency standards.
Lastly, maintaining complete and reliable documentation is a key pillar of tax transparency and audit readiness. Our practical guide on UAE Corporate Tax record-keeping outlines the essential documents and internal controls businesses should maintain to meet compliance expectations.