In line with Global Strategic Partnerships, to promote UAE competitiveness and to affirm its role as a member of the Forum on Transparency and Exchange of Information for Tax Purposes, MoF is keen to grow its network of agreements on exchanging tax information and avoiding double taxation. The UAE currently has 94 agreements in place with nations across the five continents, including most UAE trading partners, and the state continues to negotiate with 15 additional countries. Also, 58 agreements, which the UAE has signed with countries representing investment opportunities in order to protect and promote investments, have come into force. Agreements with other five countries are under negotiation. The UAE has signed an agreement with the USA government to improve international tax compliance in relation to the Foreign Account Tax Compliance Act (FATCA).