Cabinet Decision No. 209/2025 On the Exchange of Information Upon Request for Tax Purposes
The Council of Ministers:
After perusal of the Constitution;
Federal Law No. 1/1972 on the Competences of Ministries and Powers of Ministers, and its amendments;
Federal Decree-Law No. 47/2022 on the Taxation of Corporations and Businesses, and its amendments;
Federal Decree-Law No. 10/2025 on Combating Money Laundering and Countering the Financing of Terrorism and Financing the Proliferation of Weapons;
Cabinet Decision No. 17/2012 on the Collection and Exchange of Information in Implementation of the Purposes of the International Tax Agreements;
Cabinet Decision No. 109/2023 on the Regulation of the Procedures of the Beneficial Owner; and
Based on the proposal of the Minister of Finance, and the approval of the Cabinet,
Has decided the following:
Article 1 - Definitions
In application of the provisions of the present Decision, the following terms and expressions shall have the meanings assigned thereto, unless the context requires otherwise:
State: The United Arab Emirates.
Minister: The Minister of Finance.
Ministry: The Ministry of Finance