HOW WE CAN SUPPORT YOU?
With the UAE’s enhanced Exchange of Information framework, AZ Advisory Services LLC helps businesses assess compliance readiness by reviewing corporate structures, ownership documentation, and financial records. We also support improving governance and data policies to manage regulatory risks and respond efficiently to foreign tax authority requests.
TAX UPDATE
A UNIFIED TAX INFORMATION EXCHANGE FRAMEWORK
The UAE Cabinet has introduced Cabinet Decision No. 209 of 2025, establishing a consolidated legal framework governing the Exchange of Information on Request (EOIR). The decision formalises procedures for responding to foreign tax authority requests and strengthens the UAE’s commitment to international tax transparency and regulatory alignment.
KEY COMPLIANCE CONSIDERATIONS
The new framework clarifies the categories of information that may be shared with foreign authorities, including ownership, banking and accounting records. Businesses should review documentation, governance processes and data retention policies to ensure readiness and compliance in the event of an information request.
IMPLICATIONS FOR UAE BUSINESSES
Building on the UAE’s extensive tax treaty network and participation in global transparency initiatives, the decision enhances cross-border tax cooperation. Companies
operating in the UAE may face increased scrutiny, making proactive compliance and robust record-keeping essential to mitigate risk.
