FATCA (Foreign Account Tax Compliance Act) 2024

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)

Definitions

Obligations to Obtain and Exchange Information with Respect to U.S. Reportable Accounts

Time and Manner of Exchange of Information

Application of FATCA to United Arab Emirates Financial Institutions

Collaboration on Compliance and Enforcement

Mutual Commitment to Continue to Enhance the Effectiveness of Information Exchange and Transparency

Consistency in the Application of FATCA to Partner Jurisdictions

Mutual Agreement Procedure

Confidentiality