Photo Credit: WAM
Dubai, UAE — February 2026 — The UAE Ministry of Finance has issued Cabinet Decision No. 209 of 2025, establishing a unified legislative framework for the Exchange of Information upon Request for tax purposes.
According to the Emirates News Agency, this move reinforces the nation’s existing framework for international tax cooperation and its adherence to globally agreed standards.
The Ministry emphasized the UAE’s consistent commitment to tax transparency, highlighting its membership in the OECD Global Forum since 2010, its signing of the Convention on Mutual Administrative Assistance in Tax Matters in 2017, and its network of over 140 bilateral double taxation agreements.
This commitment supports the integrity of the tax system and bolsters international confidence.
The new decision provides a comprehensive legal structure to ensure the effective and uniform application of the EOIR Standard across all Emirates and stakeholders. It establishes a clear legislative basis for maintaining essential information categories, including ownership, banking, legal entity, and accounting records.
Furthermore, it clarifies the roles and authorities of various government and regulatory bodies in collecting and providing information to the Ministry of Finance. The framework also incorporates proportionate administrative measures to support compliance and outlines clear grievance procedures.
According to the Ministry, the decision promotes a consistent approach to handling requests from foreign tax authorities, enhances alignment across the UAE’s bilateral and multilateral tax agreements, and provides greater clarity for authorities, businesses, and individuals regarding their obligations.
The Ministry stated that this step reflects the UAE’s dedication to the highest international standards of tax transparency and its ongoing efforts to strengthen cooperation with peer jurisdictions and international organizations, including the OECD.
