One of the more difficult questions under the UAE Tax Procedures regime is whether the Federal Tax Authority (FTA) may move a matter into the...
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...
Even where a UAE Unincorporated Partnership can qualify as an Entity, and even where it can in some cases matter within the Group perimeter, the...
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...
Accepting that a UAE Unincorporated Partnership may qualify as an Entity does not yet resolve its Pillar Two treatment. The next question is whether that...
One of the more intriguing questions raised by the interaction between the UAE Corporate Tax regime and Pillar Two is whether a UAE unincorporated partnership...
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...
The orthodox position in UAE tax practice is well known. A private clarification binds the Federal Tax Authority on the same facts and for the...