On 19 March 2018, the United Arab Emirates president issued the federal decree for the ratification of the OECD-Council of Europe Convention on Mutual Administrative Assistance in Tax Matters as amended by the 2010 protocol. The convention, signed by the United Arab Emirates on 21 April 2017, will enter into force on the first day of the month following a three month period after the ratification instrument is deposited, and will generally apply from 1 January of the year following its entry into force. Click the following link for the signatories to the Mutual Assistance Convention to date.