Ministry announces cabinet's decision on exchange of information upon request for tax purposes

As part of its continued efforts to enhance international tax transparency, the Ministry of Finance (MoF) announced the issuance of Cabinet Decision No. 209 of 2025 on Exchange of Information upon Request for Tax Purposes.

The decision reinforces the UAE’s established framework for international tax cooperation and its long-standing adherence to internationally agreed standards, including the Exchange of Information on Request (EOIR) Standard.

The Ministry stressed that since joining the OECD Global Forum on Transparency and Exchange of Information for Tax Purposes in 2010, becoming a signatory to the Convention on Mutual Administrative Assistance in Tax Matters in 2017, and concluding more than 140 bilateral double taxation agreements, the UAE has maintained a consistent commitment to exchanging information for tax purposes with partner jurisdictions. This not only supports the integrity of the tax system but also enhances international confidence.

The new decision provides a single, comprehensive legislative framework that supports consistent application and effective implementation of the EOIR Standard across all stakeholders.

The decision addresses practical considerations for effective, consistent, and uniform application. These include establishing a clear legislative basis for maintaining key categories of information, such as ownership and identity information, banking information, information relating to legal persons and legal arrangements, and accounting records.

This is in addition to clarifying the roles and authorities of government entities and regulatory authorities involved in collecting and providing information to the Ministry of Finance.

Other considerations also include supporting compliance through proportionate administrative measures, alongside clear grievance procedures.

The Ministry of Finance noted that the decision promotes a consistent approach to handling requests from foreign tax authorities, supports greater alignment across the UAE’s bilateral and multilateral tax agreements, and provides increased clarity for authorities, businesses, individuals, and legal arrangements regarding expectations and responsibilities.

It added that the decision further reflects the UAE’s commitment to the highest international standards of tax transparency and to strengthening cooperation with peer jurisdictions and international organisations, including the Organisation for Economic Co-operation and Development (OECD).

WAM