On 13 October 2017, the tax information exchange agreement between Finland and the United Arab Emirates entered into force. The agreement was signed on 27 March 2016.
The agreement is the first of its kind between the two countries and applies to criminal tax matters from the date of its entry into force and for other matters for tax periods beginning on or after 1 January 2018 or when there is no period tax, all tax charges arising on or after that date.