Federal Decree No. 23 of 2019 On the Ratification of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting

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

- Having reviewed the Constitution,

- Federal Law No. 1 of 1972 On the Competences of Ministries and the Powers of Ministers, as amended,

- Based on the proposal of the Minister of Finance, with the approval of the Cabinet and the ratification of the Federal Supreme Council,

have decided the following:

Article 1

The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting, signed on June 27, 2018, the texts of which are attached hereto, is hereby ratified.

Article 2

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

Khalifa bin Zayed Al Nahyan
President of the United Arab Emirates

Issued at the Presidential Palace in Abu Dhabi
On 1 Jumada al Thani 1440 AH
Corresponding to February 6, 2019

MULTILATERAL CONVENTION TO IMPLEMENTTAX TREATY RELATED MEASURES TO PREVENT BASE EROSION AND PROFIT SHIFTING 

The Parties to this Convention, 
Recognising ...