The UAE has evolved from an attractive destination for internationally mobile individuals into an important global hub for wealth structuring, investment management and succession planning....
As we explained in our earlier alert, following the amendment to Article 53(1)(c)(2) of the VAT Executive Regulation, an employment contract or documented company policy...
Dear Colleagues, We are pleased to present the latest issue of our monthly digest of tax and legal news from the GCC, covering the most...
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 Federal Tax Authority has issued VATP045, setting out how businesses should have accounted for output tax, issued tax invoices and recovered input tax on...
The FTA issued Decision No. 7 of 2026, on 11 June 2026, setting out the procedures that the FTA will follow in storing, moving, selling...
The FTA has issued Decision No. 13 of 2026, effective from 1 October 2026, prescribing the checks a Taxable Person must perform before deducting Input...
FTA Decision No. 4 of 2026, issued on 2 June 2026, sets out the rules and requirements that apply to the maintenance of the information...
Dear Colleagues, We are pleased to present the latest issue of our monthly digest of tax and legal news from the GCC, covering the most...
The UAE Ministry of Finance has issued Ministerial Decision No. 131 of 2026, extending the period during which Small Business Relief (“SBR”) is available under...
The UAE Federal Tax Authority has now set the registration, deregistration and notification deadlines under the UAE Pillar Two Top-up Tax regime. FTA Decision No....
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...
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...
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...
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...
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...
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...
On June 14, Sheikh Mohammed bin Rashid announced the creation of the Federal Body for Artificial Intelligence and Data - a single national regulator in...
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...
The UAE Federal Tax Authority has issued an updated version of its Corporate Tax Guide on the Taxation of Family Foundations (CTGFF1), dated June 2026,...
The UAE Federal Tax Authority has opened registration for the Pillar Two Domestic Minimum Top-up Tax. This is a significant milestone in the UAE's implementation...
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...
The FTA has released a Public Clarification CTP010 clarifying the meaning of the terms director and officer for the purpose of qualifying Connected Persons. The...
Dear Colleagues, We are pleased to present the latest edition of our GCC Tax and Legal News Digest, bringing you the most important developments from...
The UAE Cabinet has issued Cabinet Decision No. 17 of 2026, amending Cabinet Decision No. 74 of 2023 (Executive Regulation of Federal Decree-Law No. 28...
The UAE Federal Tax Authority (FTA) has issued Decision No. 2 of 2026, effective 1 March 2026, which introduces a revised version of the policy...
On 18 March 2026, the UAE Ministry of Finance announced the launch of Phase 1 of the Research & Development (R&D) Tax Incentives Programme. Under...
Dear Colleagues, We are pleased to present the latest edition of our GCC Tax and Legal News Digest, bringing you the most important developments from...
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...
Dear colleagues, We are pleased to present the next issue of our digest of tax and regulatory changes in the UAE and the Gulf countries...
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,...
Welcome to our latest digest, detailing the critical tax and regulatory developments across the UAE and GCC from December 2025 through January 2026. The new...
Dear Colleagues, We are pleased to share with you the July 2025 edition of our monthly digest, highlighting the most relevant tax and regulatory updates...
We are pleased to present the June 2025 edition of our monthly digest, featuring key tax and regulatory developments across the UAE and the GCC...
This Month’s Spotlight: The UAE Guide on Family Foundations This month, we focus on the recently issued Guide on Family Foundations in the UAE — a valuable...
This month’s spotlight is on the newly released Guide on Interest Deduction Limitation Rules (IDLR) — a comprehensive and significant update in the UAE Corporate Tax framework....
We’re pleased to present our latest digest, highlighting key tax and legal developments across the UAE and GCC for March 2025. This month, we focus...
Following the success of our first tax digest, we are pleased to share our second digest covering the tax updated in the UAE and GCC...
As we step into the New Year, we are excited to share the first tax digest of 2025. This edition highlights the most significant updates...
Last week, the FTA introduced Public Clarification TAXP008, highlighting a significant update within the Tax Procedures Law. Since March 2023, taxpayers have had access to...
On 6th September 2024 the FTA issued a Cabinet Decision No. 100 of 2024, which significantly changed the existing VAT Executive Regulation to the UAE...