Federal Decree No. 54/2018 On the Ratification of the Framework Agreement on the Mutual Assistance in tax matters

We Khalifa Bin Zayed Al Nahyan, President of the United Arab Emirates,

After perusal of the Constitution,

Federal Law No. 1/1972 on the competencies of the Ministries and powers of the Ministers and its amendments; and

Based on the proposal of the Minister of Finance, the approval of the Cabinet, and the ratification of the Federal Supreme Council;

Have decreed the following:

Article 1

The Framework Convention on Mutual Administrative Assistance in Tax Matters, which has been signed in Paris on 21 April 2017, and whose texts are attached to the present Decree, was ratified, taking into account the annexed reservations.

Article 2

The Minister of Finance shall implement the present Decree which shall be published in the Official Gazette.

Issued by us at the Presidential Palace in Abu Dhabi:

Date: 03/ Jumada Al-Akhar/1439 H.

Corresponding to: 19/February/2018

Khalifa Bin Zayed Al Nahyan

President of the United Arab Emirates

The present Federal Decree was published in the Official Gazette, Issue Number 627, Page 681.