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Jul 22, 2026

Digest June – July 2026

Dear Colleagues, We are pleased to present the latest issue of our monthly digest of tax and legal news from the Gulf countries, covering the...

Analytics Digests
Jul 21, 2026

FTA Private Clarifications: Favourable Outcomes on Beneficial Recipient Test and Quoted Price Definition

The UAE Federal Tax Authority (FTA) recently published its Corporate Tax – Summary of FTA Private Clarifications issued up to May 2026, an anonymised compendium...

Articles
Jul 20, 2026

FTA Issues Updated Private Clarifications Guide – July 2026

The Federal Tax Authority (FTA) has published an updated Private Clarifications Guide, dated July 2026. The revised guide reflects recent legislative and procedural developments, most...

Alerts Analytics
Jul 17, 2026

FTA Public Clarification Sets Out Requirements for Downward Transfer Pricing Adjustments

This week has seen a number of significant publications from the FTA. Today we take a detailed look at Public Clarification CTP011, which addresses one...

Alerts Analytics
Jul 15, 2026

FTA mandates Agreed-Upon Procedures Report for Free Zone Distributors Engaged in Distribution in or from a Designated Zone

The UAE Federal Tax Authority (FTA) has issued Decision No. 6 of 2026 (2 June 2026), introducing a new compliance requirement for Qualifying Free Zone...

Alerts Analytics
Jul 14, 2026

UAE FTA issues new VAT Directives on judicial expert services and tax group exit adjustments

Directives on Tax Transactions No. 1 and No. 2 of 2026 IN BRIEF: On 8 July 2026, the Federal Tax Authority (FTA) issued two Directives...

Analytics
Jul 08, 2026

Locked In or Free to Choose? Elections and Revocability in the Second UAE Corporate Tax Return

Most UAE businesses have now filed their first Corporate Tax Return and are turning to their second. This is the point at which elections made...

Articles
Jul 02, 2026

Value Added Tax Education Guide

The UAE Federal Tax Authority has issued its first dedicated VAT Guide for the education sector (VATGED1), providing important clarification for schools, nurseries, universities, training...

Alerts Analytics
Jul 21, 2026

FTA Private Clarifications: Favourable Outcomes on Beneficial Recipient Test and Quoted Price Definition

The UAE Federal Tax Authority (FTA) recently published its Corporate Tax – Summary of FTA Private Clarifications issued up to May 2026, an anonymised compendium...

Articles
Jul 08, 2026

Locked In or Free to Choose? Elections and Revocability in the Second UAE Corporate Tax Return

Most UAE businesses have now filed their first Corporate Tax Return and are turning to their second. This is the point at which elections made...

Articles
Jun 11, 2026

UAE Corporate Tax treatment of founder’s endowment to a UAE Foundation

This case study addresses the UAE Corporate Tax treatment of assets contributed by a founder to a UAE foundation where the founder and the beneficiary...

Articles
Jun 10, 2026

UAE Corporate Tax and IFRS Case Study: correction of pre-tax closing balance

This case study considers how a correction of an accounting error may affect UAE Corporate Tax. Where a company was incorporated in 2023, its 31...

Articles
Jun 01, 2026

Applying the New Late-Payment Penalty to Pre-Effective Date VAT: Immediate Effect or Retroactivity?

Cabinet Decision No.129 of 2025, published on 10 November 2025 and effective from 14 April 2026, introduces significant amendments to the administrative penalty framework under...

Articles
May 22, 2026

Stellantis Portugal: TP adjustments, reimbursements and VAT. Why economic cost recovery is not enough

The CJEU judgment in Stellantis Portugal, C-603/24 is potentially very useful when analysing UAE VAT issues around reimbursements, disbursements and compensation-type payments. The practical issue...

Articles
May 20, 2026

RCM and zero-rated services in GCC

The reverse charge mechanism (RCM) should not itself determine the VAT rate. It determines who accounts for VAT where the supplier is not the person...

Articles
May 19, 2026

Good faith in the United Arab Emirates. The New UAE Civil Code. Note No. 1.

Introduction The Civil Code is the backbone of almost all transactions between companies and individuals. The introduction of the new Code (Federal Decree-Law No. 25...

Articles
Jul 22, 2026

Digest June – July 2026

Dear Colleagues, We are pleased to present the latest issue of our monthly digest of tax and legal news from the Gulf countries, covering the...

Analytics Digests
Jul 20, 2026

FTA Issues Updated Private Clarifications Guide – July 2026

The Federal Tax Authority (FTA) has published an updated Private Clarifications Guide, dated July 2026. The revised guide reflects recent legislative and procedural developments, most...

Alerts Analytics
Jul 17, 2026

FTA Public Clarification Sets Out Requirements for Downward Transfer Pricing Adjustments

This week has seen a number of significant publications from the FTA. Today we take a detailed look at Public Clarification CTP011, which addresses one...

Alerts Analytics
Jul 15, 2026

FTA mandates Agreed-Upon Procedures Report for Free Zone Distributors Engaged in Distribution in or from a Designated Zone

The UAE Federal Tax Authority (FTA) has issued Decision No. 6 of 2026 (2 June 2026), introducing a new compliance requirement for Qualifying Free Zone...

Alerts Analytics
Jul 14, 2026

UAE FTA issues new VAT Directives on judicial expert services and tax group exit adjustments

Directives on Tax Transactions No. 1 and No. 2 of 2026 IN BRIEF: On 8 July 2026, the Federal Tax Authority (FTA) issued two Directives...

Analytics
Jul 02, 2026

Value Added Tax Education Guide

The UAE Federal Tax Authority has issued its first dedicated VAT Guide for the education sector (VATGED1), providing important clarification for schools, nurseries, universities, training...

Alerts Analytics
Jun 23, 2026

New regulator in the field of personal data and artificial intelligence

On June 14, Sheikh Mohammed bin Rashid announced the creation of the Federal Body for Artificial Intelligence and Data - a single national regulator in...

Alerts Analytics
Jun 18, 2026

Digest May – June 2026

Dear Colleagues, We are pleased to present the latest issue of our monthly digest of tax and legal news from the Gulf countries, covering the...

Analytics Digests
Jun 25, 2026

Private Wealth. Breakfast meeting

Оn June 24, in Dubai, in the magnificent atmosphere of Mandarin Oriental Jumeira, a unique business breakfast was held dedicated to the management of private...

Events News
Jun 25, 2026

Private Wealth. Breakfast meeting

Оn June 24, in Dubai, in the magnificent atmosphere of Mandarin Oriental Jumeira, a unique business breakfast was held dedicated to the management of private...

Events News
May 28, 2026

Digest April – May 2026

Dear Colleagues,We are pleased to present the latest issue of our monthly digest of tax and legal news from the Gulf countries, which covers the...

Analytics Digests News
May 18, 2026

Chambers & Partners Global Practice Guide: Tax Controversy 2026

We are proud to share some exciting news: our team has contributed the UAE chapter to the Chambers & Partners Global Practice Guide: Tax Controversy...

News
Apr 22, 2026

Willow Tax & Legal launches in the UAE as PGP expands beyond tax amid rising GCC regulatory complexity

PGP (recognised in international rankings, including ITR World Tax, Chambers and Partners, and Best Lawyers) is expanding from a tax-focused practice into an integrated tax...

News
Mar 16, 2026

UAE March 2026 Crisis. Frustration, Force Majeure, and Hardship in the UAE.

The current situation in the UAE raises many questions and concerns. After the initial shock, there is inevitably a need to deal with reality. When...

Alerts Analytics News
Feb 16, 2026

Cabinet Decision No. (1) of 2026 on Exempting Certain Sports Entities from Corporate Tax

On 9 February 2026, the UAE Ministry of Finance announced the issuance of Cabinet Decision No. (1) of 2026, introducing a Corporate Tax exemption for...

News
Jan 26, 2026

OECD releases Pillar Two “Side-by-Side Package”: key updates on safe harbours and simplifications

On 5 Jan 2026, the OECD/G20 Inclusive Framework released the Pillar Two “Side-by-Side Package” as Administrative Guidance to the Global Anti-Base Erosion (GloBE) Model Rules,...

News
Dec 09, 2025

Pillar Two meets CFC rules: how far DMTTs in the GCC go in recognizing CFC taxes?

In the attached slides, we look at: How Covered Taxes linked to CFC inclusions are allocated back to the Constituent Entity under the GloBE Model...

News
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