According to an executive order from the Danish Ministry of Taxation published 9 January 2018, the tax information exchange agreement with the United Arab Emirates entered into force on 15 February 2017. The agreement, signed 4 November 2015, is the first of its kind between the two countries. It applies for criminal tax matters from the date of its entry into force and applies for other tax matters for taxable periods beginning on or after 1 January 2018, or where there is no taxable period, for all charges to tax arising on or after that date.