According to an update to the list of signatories, the United Arab Emirates deposited its ratification instrument on 21 May 2018 for the OECD-Council of Europe Convention on Mutual Administrative Assistance in Tax Matters as amended by the 2010 protocol. The Convention, signed by the United Arab Emirates on 21 April 2017, will enter into force for the country on 1 September 2018 and will generally apply from 1 January 2019.