Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023

United Arab Emirates

Recent developments relating to MAP in United Arab Emirates prior to 15 August 2023

Developments relating to MAP in the tax treaty network

• No developments were reported

Other developments relating to MAP

• No developments were reported

Latest Action 14 Peer Review report

13 September 2022 - https://doi.org/10.1787/d4e40420-en

Tax treaty network of United Arab Emirates

• 141 treaties, applicable to 134 jurisdictions (covering all treaties signed, although not necessarily in force)

• status of MLI: in force.

Table 1. State of play of United Arab Emirates' tax treaty network

Treaties in line with the Action 14 Minimum Standard following MLI impact	Treaties where actions are ongoing to make them in line with the Action 14 Minimum Standard	Following impact/actions, remaining treaties that are not in line with Action 14 Minimum Standard
125	16	0

Source: OECD

United Arab Emirates' MAP programme

Organisation of competent authority function

• eight persons:

  • two heads of unit

  • six persons working on MAP cases.

• contact persons for MAP requests:

  • Ms. Thuraiya Hamid Alhashmi, Director of International Tax Department, Ministry of Finance, E: [e-mail]

  • Mrs. Shabana Begum, Executive Director - Tax Policy Sector, E: [e-mail]

  • Dr. Hamed Nasr, Economic Expert, Ministry of Finance, E: [e-mail]

  • Ms Asma Al Zarooni, EOI Unit, Ministry of Finance, E: [e-mail]; [e-mail]

  • Mr. Mohamed Abdulmonem, Tax Agreements Section, Ministry of Finance, E: [e-mail], E: [e-mail]

  • Mr. Christopher Searing, Tax Policies and Legislations Expert, E: [e-mail]

  • Mrs. Anika Goel, International Tax Policy Specialist, E: [e-mail].

Figure 1. Competent Authority Organisational Structure

Source: OECD

Table 2. Guidance on the MAP process

MAP guidance	The link is currently inactive and will be reinstated	-
MAP profile	27 May 2020	https://www.oecd.org/tax/dispute/united-arab-emirates-dispute-resolution-profile.pdf

Overview of United Arab Emirates' MAP Statistics for 2022

United Arab Emirates did not report any MAP cases in its 2022 MAP Statistics.

Please refer to https://www.oecd.org/tax/dispute/map-statistics-united-arab-emirates.pdf for details with respect to United Arab Emirates' MAP Statistics.