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<h1>India-UAE Amend Tax Agreement to Enhance Information Exchange for Administration and Enforcement, Effective March 12, 2013.</h1> The Government of India and the Government of the United Arab Emirates have amended their agreement on avoiding double taxation and preventing fiscal evasion. Effective March 12, 2013, the amendment replaces Article 28 of the original agreement with provisions for the exchange of information relevant to tax administration and enforcement. Information exchanged will be confidential and used solely for tax-related purposes. The amendment ensures that neither country is obliged to provide information that conflicts with its laws or reveals sensitive business secrets. The protocol was signed on April 16, 2012, in Abu Dhabi and is effective from the date of the last notification.