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Federal Decree No. 9 of 2016 formalises the ratification of the bilateral agreement between the United Arab Emirates and the United States of America, signed on 17 June 2015. The primary objective of this Decree is to improve international tax compliance and facilitate the implementation of the Foreign Account Tax Compliance Act (FATCA) within the State. Article 1 officially ratifies the attached agreement texts, while Article 2 mandates the Minister of Finance to oversee its execution and publication. This framework ensures transparency and automated information exchange between the two jurisdictions regarding financial accounts.

Federal Decree No. 9 of 2016 Ratifying the Agreement between the Government of the State and the Government of the United States of America to Improve International Tax Compliance and to Implement the Foreign Account Tax Compliance Act (FATCA)

The President of the United Arab Emirates

We, Khalifa bin Zayed Al Nahyan

Having reviewed the Constitution,
And Federal Law No. (1) of 1972, concerning the Competencies of Ministries and the Powers of Ministers, and its amendments,
And based on the proposal of the Minister of Finance, the approval of the Council of Ministers, and the ratification of the Federal Supreme Council, have decreed the following:

Article 1

The Agreement between the Government of the State and the Government of the United States of America to improve International Tax Compliance and to Implement the Foreign Account Tax Compliance Act (FATCA), which was signed in the city of Abu Dhabi on June 17, 2015, the texts of which are attached, is hereby ratified.

Article 2

The Minister of Finance shall implement this Decree, and it shall be published in the Official Gazette.

Khalifa bin Zayed Al Nahyan, President of the United Arab Emirates

Issued by us at the Presidential Palace in Abu Dhabi:

On: 17 / Rabi' Al-Akhir / 1437 H

Corresponding to: 27 / January / 2016 AD