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Oct 26, 2026

Willow Private Wealth Review. Autumn 2026.

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....

Analytics Digests
Oct 15, 2026

Pillar Two Merger A Year Case Study

Pillar Two Case Study: Can an MNE Group Fall Within the UAE DMTT Scope in the Year of Its Merger? A Conflict Between the Legislation...

Articles
Oct 13, 2026

Willow Tax & Legal is the author of the chapter on the UAE in the international guide Legal 500: Tax Comparative Guide!

🔥 Willow Tax & Legal is the author of the chapter on the UAE in the international guide Legal 500: Tax Comparative Guide!⚡ We are...

News
Oct 07, 2026

TAXP010 and Corporate Tax Designated Zones: has the FTA narrowed the concept?

On 2 October 2026, the Federal Tax Authority published Public Clarification TAXP010, “Free Zones and Designated Zones for Tax Purposes”. The clarification is useful for...

Articles
Oct 05, 2026

Willow Tax & Legal in the Law Middle East Awards

💜 We are happy to share great news: Willow Tax & Legal was shortlisted for the annual award celebrating the brightest achievements in the legal...

News
Sep 30, 2026

UAE VAT Alert: Stricter Conditions for Input VAT recovery on Employee Benefits from 1 October 2026

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...

Alerts Analytics
Sep 28, 2026

Digest August – September 2026

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...

Analytics Digests
Sep 25, 2026

One partnership, one declaration? Confirming Foreign Partnership transparency under UAE Corporate Tax

With 30 September 2026 approaching (the Corporate Tax filing deadline for Taxable Persons whose financial year ended on 31 December 2025) the question is now...

Articles
Oct 15, 2026

Pillar Two Merger A Year Case Study

Pillar Two Case Study: Can an MNE Group Fall Within the UAE DMTT Scope in the Year of Its Merger? A Conflict Between the Legislation...

Articles
Oct 07, 2026

TAXP010 and Corporate Tax Designated Zones: has the FTA narrowed the concept?

On 2 October 2026, the Federal Tax Authority published Public Clarification TAXP010, “Free Zones and Designated Zones for Tax Purposes”. The clarification is useful for...

Articles
Sep 25, 2026

One partnership, one declaration? Confirming Foreign Partnership transparency under UAE Corporate Tax

With 30 September 2026 approaching (the Corporate Tax filing deadline for Taxable Persons whose financial year ended on 31 December 2025) the question is now...

Articles
Sep 21, 2026

Explicitly Conditional Taxes and the Initial Phase of International Activity Exclusion

A conflict between paragraph 118.5.1 and paragraph 118.51 of the Commentary on Article 10.1, and what it means for the Gulf On 11 September 2026...

Articles
Sep 11, 2026

UAE Corporate Tax Case Study: can a tax-transparent legal entity satisfy the Participation Exemption subject-to-tax test?

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...

Articles
Sep 10, 2026

UAE VAT Fixed Establishment: Has VATP046 set a lower threshold than for Corporate Tax?

The FTA has issued VAT Public Clarification VATP046 on the recent amendments to the UAE VAT Law. One relatively short example in the Clarification may...

Articles
Sep 01, 2026

The Checklist Has Arrived: FTA Decision No. 13 of 2026 and the New UAE VAT Due-Diligence Regime

In our earlier article, “From ‘I Didn’t Know’ to ‘You Should Have Known’: UAE Article 54(bis) and Supply-Chain VAT Risk”,1 we analysed the significant change...

Articles
Aug 26, 2026

Request Rejection on Limitation and TDRC

This study addresses a practical question which arises at the intersection of the reconsideration procedure and the statutory rules on extension of time under the...

Articles
Oct 26, 2026

Willow Private Wealth Review. Autumn 2026.

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....

Analytics Digests
Sep 30, 2026

UAE VAT Alert: Stricter Conditions for Input VAT recovery on Employee Benefits from 1 October 2026

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...

Alerts Analytics
Sep 28, 2026

Digest August – September 2026

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...

Analytics Digests
Sep 16, 2026

FTA clarifies recent amendments to the UAE VAT Law

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...

Alerts Analytics
Sep 15, 2026

UAE amends the VAT Executive Regulations

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...

Alerts Analytics
Sep 08, 2026

Self-invoicing and input tax recovery on imported Concerned Goods: the FTA closes the loop on pre-2026 positions

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...

Alerts Analytics
Sep 07, 2026

FTA Issues Decision on the Procedures for the Disposal of Seized and Abandoned Goods

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...

Alerts Analytics
Sep 01, 2026

FTA Decision No. 13 of 2026: New Supplier Due Diligence Before Input VAT Recovery

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...

Alerts Analytics
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
Oct 13, 2026

Willow Tax & Legal is the author of the chapter on the UAE in the international guide Legal 500: Tax Comparative Guide!

🔥 Willow Tax & Legal is the author of the chapter on the UAE in the international guide Legal 500: Tax Comparative Guide!⚡ We are...

News
Oct 05, 2026

Willow Tax & Legal in the Law Middle East Awards

💜 We are happy to share great news: Willow Tax & Legal was shortlisted for the annual award celebrating the brightest achievements in the legal...

News
Sep 09, 2026

Webinar: UAE Corporate Tax Return 2026. Latest FTA Guidance and Practical Filing Considerations

With the 30 September 2026 Corporate Tax filing deadline approaching for many UAE businesses, taxpayers are entering the final stage of preparing and reviewing their...

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
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