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Home Public Finance International Relations Double Taxation Agreements (DTAs)

Double Taxation Agreements (DTAs)

Extensive Agreement Network
As part of the UAE’s global strategic partnerships and efforts to enhance its competitiveness, the Ministry of Finance (MoF) is actively expanding its network of Double Taxation Agreements (DTAs) and Bilateral Investment Treaties (BITs). To date, the UAE has concluded 193 DTAs and BITs with key trade partners.
These agreements aim to:
  • Exempt or reduce taxes on income and profits, whether from direct or indirect taxes
  • Protect investments from non-commercial risks such as nationalisation or expropriation
  • Ensure free transfer of profits in a freely convertible currency
On this page
Avoidance of Double Taxation

Double taxation arises when the same taxpayer is taxed on the same income or transaction in two different countries. This can negatively affect cross-border trade, investment, and the transfer of capital, goods, services, and technology.
Entities benefiting from the UAE’s network of DTAs include:

Public and private companies
Investment firms
Air transport companies
UAE-based residents and businesses involved in cross-border activities
The UAE has concluded 137 DTAs with most of its major trading partners to support its development goals.
Key Objectives of Double Taxation Agreements
  • Promote the UAE’s development goals and diversify sources of national income.
  • Eliminate double taxation, additional or indirect taxes, and prevent fiscal evasion.
  • Facilitate cross-border trade and investment flows.
  • Provide comprehensive protection for taxpayers from direct and indirect double taxation.
  • Avoid barriers to the free movement of trade and capital.
  • Adapt to global changes in taxation, finance, and the use of modern financial instruments, including transfer pricing.
  • Encourage the exchange of goods, services, and capital across borders.
The Global Forum on Transparency and Exchange of Information

The Ministry of Finance recognises that agreements for the exchange of tax information are vital for promoting transparency, fairness, and safeguarding the national economy. These agreements also reinforce the UAE’s position as a trusted international financial and trade hub.

The provisions of these agreements—aligned with the requirements of the Global Forum on Transparency and Exchange of Information for Tax Purposes—establish a legal framework for tax authorities to cooperate across borders while respecting national sovereignty and taxpayer rights.

Countering Tax Evasion

Established in 2009 by the G20 and OECD, the Global Forum serves as the primary international body responsible for enforcing international standards on tax information exchange. It was created in response to increasing concerns about tax evasion, which threatens government revenues in a globalised economy.
To counter these risks, countries are encouraged to enter into bilateral tax agreements that serve as legal foundations for information exchange, making it harder for tax evaders to conceal wealth and assets.

Strengthening International Cooperation

Following Ministerial Council for Services Resolution No. (4/454/خ) of 2010, the UAE officially joined the Global Forum. Member countries are evaluated through a Peer Review Process, consisting of two phases:
Phase 1 – Legal Framework Review
Assesses the adequacy of domestic laws and regulations governing tax information exchange.
Phase 2 – Implementation Review
Evaluates the practical application of exchange standards and the extent to which national laws conform to the Forum’s criteria.

Member Classification

The Forum categorises countries into three groups based on their level of commitment to transparency standards:
  • White List: Countries fully committed to implementing the standards
  • Grey List: Countries committed but requiring technical support
  • Black List: Countries not committed to implementing the standards
Countries that fail to adhere to transparency standards may face restrictions, including loss of access to investment from G20 nations.
The UAE's Role in Tax Transparency and Information Exchange

The UAE joined the Global Forum on Transparency and Exchange of Information for Tax Purposes in 2010, establishing itself as a regional leader in tax cooperation. In partnership with the OECD, the Ministry of Finance signed a Memorandum of Understanding (MoU) to position the UAE as a training hub for the MENA region in tax transparency and information exchange.

The UAE began its tax transparency review in 2011, achieved strong results, and progressed to Phase 2 of evaluation in 2014. It was also the first Arab country elected to the Forum’s International Steering Committee.

To ensure compliance with international standards, the MoF:
  • Signed an MoU with the Global Forum Secretariat to implement transparency recommendations
  • Conducted stakeholder meetings to support national alignment with evaluation requirements
  • Was empowered by Cabinet Resolution No. 17 of 2012 to collect and exchange tax-related information on individuals and legal entities, including those in free zones
Legal Framework
The UAE’s legal framework for information exchange is based on:
  • Double Taxation Avoidance Agreements (DTAAs)
  • Exchange of Information Agreements
  • Mutual Administrative Assistance Agreements
The exchange mechanism ensures:
  • Availability of information
  • Accessibility by authorities
  • Effective cross-border exchange
Federal-Level Collaboration
MoUs were signed with key UAE authorities, including:
  • Central Bank of the UAE
  • Dubai International Financial Centre (DIFC)
  • Jebel Ali Free Zone (Jafza)
  • Dubai Multi Commodities Centre (DMCC)
  • Fujairah Free Zone Authority
  • Ras Al Khaimah Economic Zone (RAKEZ)
  • Umm Al Quwain Free Trade Zone Authority
Between 2016–2018, the MoF extended its partnership with the OECD and hosted workshops with global tax experts to advance understanding of international tax reporting standards, confidentiality protocols, and the automatic exchange of tax information.

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