On 10 December 2017, the United Arab Emirates Cabinet approved the pending income tax treaties with Iraq and the Maldives. The treaties were signed on 3 October 2017 and 17 October 2017, respectively, and are the first of their kind between the UAE and the two countries. The treaty with Iraq will enter into force after the ratification instruments are exchanged (details pending). The treaty with the Maldives will enter into force once the ratification instruments are exchanged and will apply from 1 January of the year in which it was signed (1 January 2017) ({News-2017-11-20/T/6-previous coverage}).