UAE to strengthen tax information exchange with foreign authorities
Ruling sets unified legal framework for responding to overseas tax information requests
Dubai: The UAE has issued a new Cabinet decision aimed at strengthening its legal framework for international tax cooperation and improving how tax information is shared with foreign authorities upon request.
The Ministry of Finance announced the issuance of Cabinet Decision No. 209 of 2025 on the Exchange of Information upon Request for Tax Purposes, describing it as a step to reinforce the country’s commitment to global tax transparency standards.
The decision formalises and consolidates the UAE’s approach to the Exchange of Information on Request (EOIR) Standard, which allows tax authorities to request and obtain information relevant to tax matters from other jurisdictions.
Framework aligned
The Ministry said the new decision builds on the UAE’s long-standing participation in international tax cooperation initiatives. The country 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 bilateral double taxation agreements.
According to the Ministry, these steps have supported the integrity of the UAE’s tax system and helped strengthen international confidence in the country’s regulatory environment.
The latest Cabinet decision brings these commitments under a single, comprehensive legislative framework, aimed at ensuring consistent and effective application of the EOIR Standard across all relevant stakeholders.
Rules on information
The decision sets out a clear legal basis for maintaining key categories of information that may be required for tax exchange purposes. These include ownership and identity information, banking information, accounting records, and details related to legal persons and legal arrangements.
It also clarifies the roles and authorities of government entities and regulatory bodies involved in collecting and providing information to the Ministry of Finance, helping to streamline coordination when requests are received from foreign tax authorities.
The Ministry said the framework is designed to support effective compliance through proportionate administrative measures, while also establishing clear grievance and review procedures.
More clarity for firms
Officials said the decision promotes a consistent approach to handling information requests from overseas tax authorities and improves alignment across the UAE’s bilateral and multilateral tax agreements.
By setting out clear expectations and responsibilities, the framework provides greater certainty for businesses, individuals and legal arrangements operating in the UAE, particularly in relation to record-keeping and information availability.
The Ministry of Finance said the decision reflects the UAE’s ongoing commitment to meeting the highest international standards of tax transparency and to strengthening cooperation with partner jurisdictions and international organisations, including the Organisation for Economic Co-operation and Development.
The move comes as countries globally continue to tighten rules on tax transparency and cross-border information sharing, making consistent and well-defined exchange mechanisms increasingly important for maintaining access to international markets and financial systems.
