The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) entered into force for the United Arab Emirates on 1 September 2019. With respect to the covered agreements (tax treaties) between the UAE and other countries for which the MLI has already entered into force, the MLI is generally effective from 1 January 2020 in respect of withholding taxes and for taxable periods beginning on or after 1 March 2020 in respect of other taxes (six months after entry into force). Click the following link for the definitive list of reservations and notifications...