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The FTA has issued Public Clarification VATP046 on amendments made to the VAT Decree-Law by Federal Decree-Law No. 16 of 2024, effective from 30 October...
The UAE has amended the VAT Executive Regulations, with most changes taking effect from 1 October 2026. Key changes include: A stronger substance-based test for...
The UAE Participation Exemption contains a familiar subject-to-tax condition, but the implementing rules make its operation less conventional than the expression may suggest. This case...
