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...
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...
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 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...
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...
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...
We are proud to share some exciting news: our team has contributed the UAE chapter to the Chambers & Partners Global Practice Guide: Tax Controversy...
Recently, the FTA issued the long-awaited Public Clarification CTP010 on the meaning of “director” and “officer” for the purposes of payments to Connected Persons under...