The United Arab Emirates has introduced a significant update to its international tax cooperation framework through Cabinet Decision No. 209 of 2025, addressing the Exchange of Information on Request (EOIR) for tax purposes.
The new decision further strengthens the UAE’s alignment with OECD transparency standards and reinforces its commitment to international tax cooperation.
What’s New
The decision:
- Establishes a clear legislative basis for the collection and retention of ownership, beneficial ownership, banking, and accounting information
- Clarifies the roles and responsibilities of government and regulatory authorities
- Introduces a consistent framework for handling information requests from foreign tax authorities
The aim is to ensure uniform and effective implementation of the EOIR standard across all stakeholders.
Impact for Businesses and Investors
Companies operating in or through the UAE should ensure robust record-keeping and governance procedures in line with the updated framework.
At the same time, the strengthened transparency regime enhances the UAE’s standing as a compliant and reliable international business hub.
With this decision, the UAE continues to demonstrate its commitment to high standards of tax transparency and global cooperation.