The United Arab Emirates Sign The Multilateral Convention On Mutual Administrative Assistance in Tax Matters

On April 21, the OECD informed that the United Arab Emirates signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters. By doing so, the United Arab Emirates became the 109th signatory to the convention.

Background: The Convention

The Convention on Mutual Administrative Assistance in Tax Matters provides a comprehensive multilateral framework for the exchange of information and assistance in tax collection. Its coverage includes administrative assistance between tax authorities for information exchange on request, automatic exchange of information, simultaneous tax examinations and assistance in the collection of tax debts.

Exchange of Information

The Convention serves as the premier instrument for implementing the Standard for Automatic Exchange of Financial Account Information in Tax Matters and can also be used to swiftly implement the automatic exchange of Country-by-Country reports under Action 13 of OECD BEPS Project. The Convention will enable the United Arab Emirates to fulfil their commitment to begin the first of such exchanges by 2018, the OECD informed.

 Source: OECD

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