On 15 March 2018 Mauritania's Council of Minister Council of Ministers approved the ratification of the pending income and capital tax treaty with the United Arab Emirates. The treaty, signed 21 October 2015 ({News-2016-12-22/T/3-previous coverage}), is the first of its kind between the two countries. It will enter into force once the ratification instruments are exchanged and will apply from 1 January of the year following its entry into force.