Reservations and Declarations for Treaty No.127 - Convention on Mutual Administrative Assistance in Tax Matters

Nature of declaration : Reservations
Status as of 16/06/2019

United Arab Emirates

Reservation contained in letter from the Minister of State for Financial Affairs transmitted to the Secretary General of the OECD at the time of the signature of the Instrument, on 21 April 2017 - Or. Engl., and confirmed at the time of deposit of the instrument of ratification with the Secretary General of the OECD on 21 May 2018 - Or. Engl.

Pursuant to Article 30, paragraph 1.a, of the Convention, the United Arab Emirates reserves the right not to provide any form of assistance in relation to the taxes of other Parties included in any of the categories listed in Article 2, paragraph 1.b, of the Convention.
Period covered: 01/09/2018 -
Articles concerned : 2, 30

Reservation contained in letter from the Minister of State for Financial Affairs transmitted to the Secretary General of the OECD at the time of the signature of the Instrument, on 21 April 2017 - Or. Engl., and confirmed at the time of deposit of the instrument of ratification with the Secretary General of the OECD on 21 May 2018 - Or. Engl.

Pursuant to Article 30, paragraph 1.b, of the Convention, the United Arab Emirates reserves the right not to provide assistance in the recovery of any tax claim, or the recovery of an administrative fine, for all taxes.
Period covered: 01/09/2018 -
Articles concerned : 30

Reservation contained in letter from the Minister of State for Financial Affairs transmitted to the Secretary General of the OECD at the time of the signature of the Instrument, on 21 April 2017 - Or. Engl., and confirmed at the time of deposit of the instrument of ratification with the Secretary General of the OECD on 21 May 2018 - Or. Engl.

Pursuant to Article 30, paragraph 1.c, of the Convention, the United Arab Emirates reserves the right not to provide assistance in respect of any tax claim, which is in existence at the date of entry into force of the Convention in respect of the United Arab Emirates or, where a reservation has previously been made under sub-paragraph a or b of paragraph 1 of Article 30, at the date of withdrawal of such a reservation in relation to taxes in the category in question.
Period covered: 01/09/2018 -
Articles concerned : 30

Reservation contained in letter from the Minister of State for Financial Affairs transmitted to the Secretary General of the OECD at the time of the signature of the Instrument, on 21 April 2017 - Or. Engl., and confirmed at the time of deposit of the instrument of ratification with the Secretary General of the OECD on 21 May 2018 - Or. Engl.

Pursuant to Article 30, paragraph 1.d, of the Convention, the United Arab Emirates reserves the right not to provide assistance in the service of documents for all taxes.
Period covered: 01/09/2018 -
Articles concerned : 30

Reservation contained in letter from the Minister of State for Financial Affairs transmitted to the Secretary General of the OECD at the time of the signature of the Instrument, on 21 April 2017 - Or. Engl., and confirmed at the time of deposit of the instrument of ratification with the Secretary General of the OECD on 21 May 2018 - Or. Engl.

Pursuant to Article 30, paragraph 1.e, of the Convention, the United Arab Emirates reserves the right not to permit the service of documents through the post as provided for in paragraph 3 of Article 17.
Period covered: 01/09/2018 -
Articles concerned : 17, 30

Reservation contained in letter from the Minister of State for Financial Affairs transmitted to the Secretary General of the OECD at the time of the signature of the Instrument, on 21 April 2017 - Or. Engl., and confirmed at the time of deposit of the instrument of ratification with the Secretary General of the OECD on 21 May 2018 - Or. Engl.

Pursuant to Article 30, paragraph 1.f, of the Convention, the United Arab Emirates reserves the right to apply paragraph 7 of Article 28 exclusively for administrative assistance related to taxable periods beginning on or after 1 January of the third year preceding the one in which the Convention, as amended by the 2010 Protocol, entered into force in respect of the United Arab Emirates, or where there is no taxable period, for administrative assistance related to charges to tax arising on or after 1 January of the third year preceding the one in which the Convention, as amended by the 2010 Protocol, entered into force in respect of the United Arab Emirates.
Period covered: 01/09/2018 -
Articles concerned : 28, 30


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