Jurisdiction Name: UNITED ARAB EMIRATES Section I
Double Taxation Treaty. The TRCs are valid for one year and do not carry a TIN. The United Arab Emirates introduced Value Added Tax (″VAT″) on 1 January 2018. The VAT numbers issued do not correspond with the classifiion of TINs. Therefore, a VAT number may not be used in lieu of a TIN. Section II TIN Structure N/A