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