The United Arab Emirates has 105 tax agreements in force as reported in its response to the Peer Review questionnaire. Thirty-eight of those agreements comply with the minimum standard.
The United Arab Emirates signed the MLI in 2018 and deposited its instrument of ratification on 29 May 2019. The MLI entered in force for the United Arab Emirates on 1 September 2019. The agreements modified by the MLI come into compliance with the minimum standard once the provisions of the MLI take effect.
The United Arab Emirates has not listed its agreement with San Marino. This agreement will therefore not, at this stage, be modified by the MLI. San Marino has listed its agreement with the United Arab Emirates under the MLI.
The United Arab Emirates indicated in its response to the Peer Review questionnaire that steps have been taken (other than under the MLI) to implement the minimum standard in its agreement with Austria.
The United Arab Emirates is implementing the minimum standard through the inclusion of the preamble statement and the PPT.1