The UAE Federal Tax Authority (FTA) clarified in an updated Decision No 4 of 2024 the future implementation of an advance pricing agreements (APAs) framework in the UAE. The start date for receiving APA applications, and the procedures related to the submission and issuance of APAs will be announced during the fourth quarter of 2024. Updated Decision No 4 itself does not deal with the APA process and technical requirements, but rather on the minimum information required for a person to request the issuance by the FTA on a clarification on the APA Framework.